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2017 (1) TMI 305 - AT - Service TaxCENVAT credit on unregistered premises - reverse charge mechanism - denial on the ground that tax paid as recipient of service was wrongly availed - Held that: - On the tax paid on ‘reverse charge’ on behalf of the provider of service, CENVAT Credit Rules, 2004 does provide for availment of credit against tax paid documents. As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is irrelevant - credit allowed - appeal allowed - decided in favor of assessee.
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