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2018 (6) TMI 1481 - AT - Central ExciseCENVAT Credit - Commission given to the commission agent - the impugned order is passed on presumption that the commission agent may not have paid the service tax liability to the Govt. exchequer - Held that:- It is well settled law that if the service tax liability is discharged by the service provider and if the services are eligible for availment of CENVAT Credit, Credit cannot be denied at the recipient, end more so, only on a presumptive ground that there is no evidence that service tax was credited to the Govt. exchequer - credit allowed - appeal allowed - decided in favor of appelalnt.
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