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TMI Blog2018 (7) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... The Department was of the view that the appellant is not eligible to avail credit of the entire 100% and also was of the view that they have not discharged the 75% liability to the Government - Held that:- It is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment. Instead, the same was collected by the service provider and the service provider paid 100% to the Government, by which the appellant availed the 100% credit on the input services, namely, manpower supply services. The Department was of the view that the appellant is not eligible to avail credit of the entire 100% and also was of the view that they have not discharged the 75% liability to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices have been paid to the Government by the service provider. As raised in the invoices, the appellant has availed credit on the 100% service tax paid by the service provider. He adverted to the decision in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. Vs. C.C.E. Ahmedabad, 2018 (2) T.M.I. 1399 - CESTAT Ahmedabad to support these contentions. In appeal, ST/40634/2018, the Department has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid by the appellant directly to the Government and availed credit of the same. From facts, it is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. (supra). The Tribunal has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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