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2015 (9) TMI 211 - AT - Service TaxDenial of refund claim - Refund of unutilized CENVAT Credit - Revenue contend that the service provided by the service provider was supply of tangible goods service and this service became liable to service tax only from 16.05.2008 and therefore since tax itself was not liable to be paid and the assessee could not have taken the credit - Held that:- It is not the service receiver's responsibility to determine when the service provider was liable to pay tax or not. Therefore this Rule 6(2) is not relevant. I also find force in the argument that when the show-cause notice did not take the ground that service provider was not liable pay the tax, the Revenue could not have raised a totally new ground before the Tribunal. The submission of the learned counsel and the reliance upon the decision in the CC Mumbai Vs Toyo Engineering India Ltd [2006 (8) TMI 184 - SUPREME COURT OF INDIA] is relevant. - Decided against Revenue.
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