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2018 (11) TMI 169 - AT - Service TaxCENVAT Credit - period October 2011 and March 2015 - input services - security services for the security guards hired by them - lift maintenance service - service tax paid by the appellant under reverse charge mechanism from the services of chartered accountant filed by them. Service tax paid by the appellant under reverse charge mechanism from the services of chartered accountant filed by them - Held that:- There is no legal provision under which such an amount could be paid as service tax or credit of the same would have availed by them - the credit of service tax availed by the appellant on the services of chartered accountant paid wrongly by them under reverse charge mechanism needs to be disallowed. CENVAT Credit - Lift maintenance service - security services - Held that:- The appellant hired these services and paid for them along with service tax. Given the nature of these services running their business from others the same complex would have also benefited from them. This enjoyment is like the enjoyment of one’s porch light by passers by. It does not dilute the utility of these services by the appellant or their nexus with their output services - There is no rule under which the Revenue can vivisect and partly deny the credit on these services simply because somebody else also incidentally benefited from them - Credit allowed on these two services. Appeal allowed in part.
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