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2016 (6) TMI 615 - AT - Central ExciseCenvat credit on services received - non payment of duty - though the entire Service Tax was recovered from the appellant by the service provider M/s Radha Enterprises but the same was not deposited with the department - Held that:- Appellant took cenvat credit on the basis of cenvatable documents received from M/s Radha Enterprises, Durgapur. No evidence could be produced by the Revenue that at the time of taking credit appellant was aware of non tax payment status. It is also observed from the case records that appellant has relied upon the following case laws that for nonpayment of service tax action can be taken against the service provider & not against the assessee who takes Cenvat Credit like Vikas Pipes Vs. CCE Chandigarh [2003 (10) TMI 59 - PUNJAB AND HARYANA HIGH COURT ] In view of the above cenvat Credit was rightly taken by the appellant.
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