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2017 (5) TMI 390 - AT - Service TaxCENVAT credit - credit taken for the unit not registered - centralized registration not there - case of appellant is that The credit so availed was utilized towards payment of Service Tax in respect of the services provided by the appellant. Therefore, the only reason that the site at which the services were used being non-registered, the credit cannot be denied - Rule 3, Rule 4 read with Rule 2 of Cenvat Credit Rules, 2004 and Rule 4(2) of the Service Tax Rules, 1994 Held that: - the output services provided by the appellant either from their Powai premises or at site, the appellant is a sole service provider for such services. The Service Tax is paid by the appellant on the entire services which is provided either from the Powai unit or at site. Therefore, the CENVAT Credit in respect of input and input services used for providing the services at site including the services of sub-contractor are admissible input services. Therefore, there is no reason for denying the credit on such services - credit allowed - decided in favor of assessee.
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