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2017 (5) TMI 1198 - AT - Service Tax100% EOU - CENVAT credit - reverse charge mechanism - Business Auxiliary Service - Held that: - the appellants have discharged the said liability by debit in their CENVAT credit account - Correctness of such payment of service tax liability by the recipient of service while discharging service tax in terms of Section 66A has been upheld by the Tribunal in similar set of facts - In Paramount Communication Ltd. [2016 (12) TMI 287 (CESTAT-DELHI)] held that wherever the service recipient discharges service tax liability on reverse charge basis, he has to be considered as output service provider, thus entitling the utilization of payment of such service tax by credit - the impugned order rejecting the payment of the appellant by CENVAT credit is not legally sustainable - appeal allowed - decided in favor of appellant.
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