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2018 (10) TMI 1418 - AT - Service TaxCENVAT Credit - credit denied on the ground that the Input Service received by the appellant does not fall under the definition of Input Service - Held that:- The issue of admissibility of input service has been settled in the order-in-original which has been accepted by the Revenue, as no appeal has been filed against the said finding. Once it is accepted that input service received by the appellant falling under definition of input service, there is no reason to deny the Cenvat credit. Classification of services - Works Contract Service or not - N/N. 30/2012-ST dated 20.06.2012 (Serial No. 8) - liability of 50% of tax - reverse charge mechanism - it was alleged that appellant was not liable to pay service tax, therefore credit is not admissible - Held that:- No proceeding was initiated against the service provider. If the contention of the Revenue is accepted then there is short payment on the part of the service provider and in such case, proceeding for demand of 50% service tax should have been initiated against the service provider. In any case, the total service tax paid by either party i.e. by the service provider or service recipient is legally payable on the said service. The actual liability of service tax was discharged though 50% by service provider and 50% by the appellant. Therefore, on the service tax paid by the appellant credit is legally available and it cannot be said that amount paid by the appellant is not service tax and on this ground, credit cannot be denied. Appeal allowed - decided in favor of appellant.
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