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2016 (3) TMI 714 - AT - Service TaxCenvat credit - service tax paid by the sub-broker - input services for the period from April, 2007 to October, 2008 - Held that:- the CENVAT Credit Rules clearly allow credit of such services of sub-brokers because those services were used by the appellant for providing taxable service on which service tax was paid. Commission paid was higher than the commission received by the appellant may at best raise some suspicion about the same being in respect of certain goods which were not the same on which it received commission, but there is no evidence to elevate such suspicion to a level to come to an inference that the higher commission (than the commission received by the appellant) was paid to sub-brokers in respect of goods other than the goods for which it received commission from its clients. Therefore, the Cenvat credit is allowed. - Decided in favour of appellant
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