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2018 (8) TMI 487 - AT - Service TaxCENVAT Credit - duty paying documents - case of Revenue is that the appellant is not entitled to avail Cenvat Credit on the basis of the Debit Notes as the DHS–Mumbai cannot be said to have an office or any other premises of DHS- Kolkata and they cannot be considered as an “Input Service Distributor” as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004. Held that:- There is no dispute that the DHS- Mumbai had issued the Debit Notes towards the proportionate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appellant DHS-Kolkata - Tribunal in the case of Amra Raja Power Systems Limited Vs. Commissioner of Customs & Central Excise, Tirupati [2015 (12) TMI 1558 - CESTAT HYDERABAD] held that when Service Tax has been duly discharged by the service provider, service recipient cannot be denied credit of Service Tax borne by him. Appeal allowed - decided in favor of appellant.
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