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2015 (12) TMI 266 - AT - Service TaxDenial of CENVAT Credit - whether Cenvat credit can be denied to the recipient of the inputs with respect to duty not paid by the service provider - Held that:- it has to be established by the Revenue for denial of such credit that appellant was aware of non-payment of tax before taking the credit. In the present case, there is no evidence on record that appellant was aware of non-payment of Service Tax before taking Cenvat credit. A service recipient will only see the cenvatable document under which service tax paid/ payable has been indicated. It is not the case of the Revenue that the service provider does not exist. Under the present facts and circumstances Cenvat credit is not deniable to the appellant and has been correctly availed. - Decided in favour of assessee.
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