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2019 (3) TMI 1086 - CESTAT CHENNAICENVAT Credit - denial of credit for the reason that the service provider has not paid the service tax to the Central Government - Held that:- Interestingly, instead of initiating proceedings against the service provider who has defaulted in making the payment of service tax, the department has initiated proceedings against the appellant who has availed credit on such input services. The cause of the show cause itself is without any legal or factual basis. The demand therefore cannot sustain - appeal allowed - decided in favor of appellant.
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