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2017 (10) TMI 274 - AT - Central ExciseCENVAT credit - sub-contract - denial on the ground that the main contractor has discharged the service tax liability - Held that: - it is seen from the records that the appellant has produced various documents regarding declaration from the contractor for not availing CENVAT credit, income statement to prove that remittances were made to the contactor directly, service tax payment of challans of sub-contractor, agreement between appellant and contractors, etc. for the first time before the Tribunal - if these documents would have been produced before the lower authorities they would have come to a conclusion depending upon the documents - matter on remand. CENVAT credit - various penal charges paid towards the purchase of land - Held that: - the documents indicate that the service provider has discharged the service tax liability on them. He was not supposed to do so. It is settled law that if the documents indicate discharge of tax/duty liability and there is no dispute as to the fact that the said services are rendered to the recipient - credit remains allowed. Appeal allowed in part and part matter on remand.
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