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2020 (10) TMI 677 - AT - Service TaxCENVAT Credit - reverse charge mechanism - It appeared to Revenue that the said amount of cenvat credit amounting to ₹ 49,91,539/- is not admissible to appellant, as cenvat credit is admissible only when such input service/ inputs are used in providing any output service - HELD THAT:- The appellant is entitled to input service credit of ₹ 49,91,591/- in dispute. All the services in question are eligible input services for rendering of output services. There is no dispute as regards receipt of any of the input services. Demand of short paid service Tax - GTA service - recipient of service - non-payment of service tax for renting of immovable property service for the period April, 2011 to September, 2011 - HELD THAT:- The said amount is also not tenable as the said demand was prima facie raised under the impression that the appellant is not entitled to cenvat credit of ₹ 49,91,539/-. Further, we find that the appellant have deposited the service tax as per their calculation and is also evident from the calculation chart and the payment challans brought on record vide miscellaneous application, which was earlier allowed vide order dated 03.12.2019 - further, Revenue have not pleaded that the VCES application filed by the appellant on 24.12.2013 for tax dues upto December, 2012 have been rejected. Even otherwise the appellant have deposited all the taxes, as is evident. The appellant is directed to file a copy of the calculation chart alongwith evidence of payment of service tax before the adjudicating authority for verification. If any amount is found to be short paid, the same shall be deposited on being so pointed out by the adjudicating authority. The excess amount deposited, if any, shall be adjusted in accordance with law - appeal allowed - decided in favor of appellant.
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