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2017 (10) TMI 973 - CESTAT BANGALORECENVAT credit - input/input services - telecommunication services - Held that: - at the time of availment of CENVAT credit, it was not disputed that the said credit has been used by the appellant for providing taxable output service. It is also a fact that the service which has been provided by the appellant is a taxable service. The only issue is that the appellant could not realize the amount from the service recipient and during the impugned period, the service tax was payable on realization of the service tax from the service recipient. In that circumstance, I hold that the services provided by the appellant is a taxable service and for providing output taxable service, as per Rule 3 of CCR, 2004, the appellant is entitled to avail CENVAT credit. The same issue was dealt by this Tribunal in the case of CST, Ahmedabad vs. Krishna Communication [2013 (6) TMI 137 - CESTAT AHMEDABAD], where it was held that It is settled law that there cannot be one to one co-relation in availing of the CENVAT Credit of the input service to the provision of output service. Appeal allowed - decided in favor of appellant.
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