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2017 (4) TMI 699 - AT - Service TaxCENVAT credit - duty paying invoices - the service provider did not remit the service tax collected from the appellant to the Central Government - Held that: - the service provider has not paid the said amount collected to the account of revenue. This definitely cannot be a ground to deny the credit to the appellant who has paid service tax and produced the invoices/hand written bills. Though it is stated in the impugned order that the hand written bills do not contain essential details, it is not stated as to what are the essential details in terms of Rule 4(A) of STR, 1994 that is required to make the invoices in order - appeal allowed - decided in favor of appellant.
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