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2014 (11) TMI 209 - CESTAT AHMEDABADRe-classification of service for the purpose of cenvat credit - Management Consultancy Service or Business Auxiliary Service - Whether or not duty determined and classification of services made at the service provider's end can be charged by the authorities having jurisdiction over the service recipient's end - advocate explained that if the classification of the services is under Section 65 (105) (r) then 100% credit of input services is admissible to the appellant as claimed - if the classification is made under Section 65 (105) 22b) then credit admissible for use will be 20% of the total credit as claimed by Revenue - Held that:- In view of the interpretation of law made by the Courts, including the Apex Court [2007 (11) TMI 23 - SUPREME COURT OF INDIA], no option is left with the Revenue to change the classification/ assessments of the services at the service recipient’s end. The service tax paid by M/s. IHCL was at the behest of the department and was not altered during the disputed period. Credit of service tax paid on the invoices cannot be denied or utilisation reduced on the grounds that classification of the services was wrongly done at the service provider’s end. - Decided in favour of assessee.
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