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2014 (5) TMI 465 - CESTAT AHMEDABADCenvat credit on the Service Tax paid - Payment of bills made at discounted rates - Held that:- No evidence has been brought on record that reduced service tax has been paid by the appellant to the service provider. On the basis of facts available on records, credit of full service tax shown to have been paid on the duty paying document will be admissible to the appellant in view of the CBEC Circulars relied upon by the appellant. - Decided in favour of assessee.
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