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2015 (12) TMI 270 - AT - Service TaxDemand of service tax - Denial of CENVAT Credit - landlord had taken the registration subsequently - Held that:- An assessee who has paid the service tax to the service provider, is entitled to avail the credit of the same, without finding whether such service tax paid by him to the service provider stands further deposited by him to the exchequer. It is neither possible nor practicable for any service recipient to verify the fact of payment of service tax by the service provider. If the Revenue is of the view that the service provider has not deposited the service tax collected by him from his customers, the remedy lies at the end of the service provider and not at the end of the service recipient. Apart from that, I find that in the present case, the Revenue has not made any verifications at the end of the service provider to find out as to whether the service tax has actually been deposited by them or not. There is neither any allegation much less any evidence to that effect. - no justifiable reasons to deny the credit of the service tax to the appellant. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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