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2016 (8) TMI 719 - AT - Service TaxCenvat Credit - eligible input services - recovery of common shared expenses from the group company - A show cause notice was served on appellants raising the allegation that the transactions in the invoices were mere commercial transactions to share common expenditure between the group companies and proposing to deny credit availed on the input services and demanding recovery of the same along with interest and proposing to impose penalty. Held that:- When ARBL and MPPL have paid service tax under the category of BAS/BSS, the strong inference that can be drawn is that they have provided services as per the invoices raised by them. Revenue has not been able to adduce any evidence that there is no service rendered. The said issue, whether the transactions are services or not, should be agitated by the department against service providers viz. ARBL and MPPL, from whom the service tax has been collected. Credit cannot be denied at the service recipients end, alleging that no service has been provided. - Decided in favor of assessee.
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