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2018 (11) TMI 1029 - AT - Service TaxCENVAT Credit - duty paying invoices - credit availed on the basis of supplementary invoice issued by the service provider - Held that:- It is the service provider who had opted for VCES, 2013 and having opted, he had issued supplementary invoice to the appellant - Department having accepted the declaration in terms of VCES and having issued acknowledgement of discharge, cannot seek to recover or deny CENVAT Credit, which would amount to double taxation. The denial of CENVAT Credit by the Revenue is bad and unsustainable - appeal allowed - decided in favor of appellant.
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