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2019 (10) TMI 1150 - AT - Service TaxCENVAT credit - input services - intermediary services - tri-partite agreement - period April, 2014 to March 2015 during the period August 2015 to November 2015 - HELD THAT:- The appellant was having a tripartite agreement wherein the intermediary services provided to the appellant used to issue invoices to M/s Fastway and the appellant was taken cenvat credit thereof. Later on, the said trade practice was abolished and the intermediary broadcaster has issued direct invoices and the appellant took cenvat credit. In fact that services have been provided to the appellant by intermediary broadcasters who issued invoices to the appellant and the appellant paid the amount of services rendered by intermediaries to them directly not through M/s Fastway. As due to that reason the appellant had to file revised ST-3 returns and taken cenvat credit on the invoices issued by intermediary broadcasters, in that circumstances, the availment of cenvat credit of services are not in dispute and payment thereof, therefore, the cenvat credit cannot be denied. The adjudicating authority has mainly relied on the original returns. In fact, the appellant has filed revised returns, in that circumstances, the original return filed by the assessee are null & void, the same cannot be considered any legal documents. Therefore, reliance placed by the Ld. Adjudicating Authority is misplaced - thus, the appellant has correctly availed the cenvat credit on the strength of revised ST-3 returns for the period ending Sept. 2014 and March 2015, therefore, no demand of service tax can be raised against the appellant. CENVAT Credit - credit also sought to be denied on the ground that the certificate does not have the name of the service provider - HELD THAT:- The service provider is M/s Surya Cables through its proprietor and availment of services and payment thereof is not in dispute, therefore, the cenvat credit cannot be denied to the appellant. Accordingly, the denial of Cenvat Credit of ₹ 23,54,179/- is set-aside. CENVAT credit - credit also sought to be denied on the ground that M/s North India Distribution is having these addresses in the invoices other than the address given in the registration certificate - HELD THAT:- The same cannot be the reason to deny cenvat credit when it is a fact on record the appellant has received the services and paid the service tax, therefore, the cenvat credit cannot be denied. Credit allowed - appeal allowed - decided in favor of appellant.
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