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2019 (9) TMI 888 - AT - Service TaxCENVAT Credit - input services - services which are used for the personal use of their employees - HELD THAT:- As far as these services are concerned, the employees are their service recipients and they are the service providers. They are not in an employer-employee relationship as far as these services are concerned. For the services which they have rendered to their employees, they have collected amounts along with service tax and paid the same to the exchequer and reflected these amounts in their ST-3 returns - Merely because a person happens to be their employee he does not cease to be a service recipient. If the employees were not a service recipient, no amounts would have been recovered from them and no service tax would have been paid on the same. Conversely, the appellant cannot get any exemption from payment of service tax if he has rendered services, even if such services are rendered to their own employees for a consideration - CENVAT Credit allowed. CENVAT Credit - credit available on the basis of debit notes which are not eligible documents - Rule 9 of CCR, 2004 - HELD THAT:- The learned counsel has taken me through samples of the documents to demonstrate that credit was not taken on debit notes by them. Debit notes were only raised by them on their employees to recover amounts. They have not availed any Cenvat credit on the basis of such debit notes - demand not sustainable. Appeal allowed - decided in favor of appellant.
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