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2018 (9) TMI 1136 - AT - Service TaxCENVAT Credit - duty paying invoices - It was alleged that the invoices of OMS are not proper documents for taking credit - case of Revenue is that Since the CENVAT credit claim has become delinked, appellant is not entitled to avail CENVAT credit - Held that:- Ld. Adv. has been at pains to demonstrate that there is no break-up in CENVAT credit chain right from the broadcaster upto Amurtanjan. We do not find any infirmity in the manner of passing of the Cenvat credit. In any case, OMS was merely acting as a conduit for transfer of the amount from the broadcaster to the appellant. The ratio of M/s. Zapak Digital Entertainment Ltd. [2016 (12) TMI 737 - CESTAT, MUMBAI], is applicable on all fours to the case on hand, where Reliance placed on the decision of the case of Marigold Coatings [2016 (5) TMI 10 - GUJARAT HIGH COURT], wherein it was held that duty credit cannot be taken on the strength of endorsed invoice. Appeal allowed - decided in favor of appellant.
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