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2013 (12) TMI 98 - AT - Service TaxInput credit - Assessee contends that invoices showing payment of service tax either in the name of head office or in the name of factory should be considered for grant of input credit - Public interest or private interest - Whether matter should go back for examining the issue - Held that:- exemption cannot be granted as public revenue is sacrificed by grant of exemption. Revenue owes a duty to ask about eligibility and manner of claim as well as admissibility thereof and Assessee has burden to proof its claim. Legislature have thoughtfully designed the manner how claim should be made for which they have laid down the procedure under Rule 9 of the Cenvat Credit Rules, 2004. Document which is not known to the law shall not entitle any relief to a claimant. Public interest always weighs heavier than the private interest. While exemptions are granted at public interest, certain safeguard measures prescribed by notification have to be fulfilled. If the appellant has led evidence about the claim in accordance with law and such a claim was to serve the purpose of manufacture or in relation to manufacture or for providing taxable output service the appellant shall only be entitled to the input credit - matters are remanded to the original authority for re-adjudication - Decided in favour of assessee.
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