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2024 (5) TMI 69 - CESTAT MUMBAICENVAT Credit - Credit availed on the basis of bogus invoices issued by Automobile dealers - whether assessment to tax at the hands of the service providers end can be questioned at the hands of service receiver? - HELD THAT:- On going through the case record and perusing the order passed by this Tribunal in respect of the Appellant for the first showcause notice since this notice is based on statement of demand issued in pursuance to the said show-cause notice. As could be noticed, this Tribunal has taken note of those statement of employees of motor vehicle dealers as discussed in another case namely M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI [2021 (3) TMI 24 - CESTAT CHENNAI], while passing the order and it had relied upon the judgements passed by this Tribunal in Modular Auto Ltd. Vs. CCE [2018 (8) TMI 1691 - MADRAS HIGH COURT] and given the findings that assessment to tax at the hands of the service providers end can’t be questioned at the hands of service receiver (Appellant in this case). The order passed by the Commissioner of Central GST, Audit-I, Pune is hereby set aside - appeal allowed.
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