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2021 (2) TMI 157 - AT - Service TaxCENVAT Credit - service tax received from the sub-contractors - service tax paid by the appellant on import of services under reverse charge mechanism for period prior to April 18, 2006. CENVAT Credit - service tax received from the sub-contractors - HELD THAT:- Larger Bench of the Tribunal in COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [2019 (6) TMI 518 - CESTAT NEW DELHI] also observed that a sub-contractor renders a taxable service to a main contractor - thus, it has to be held that the Commissioner was not justified in denying CENVAT Credit to the appellant on the services received from the sub-contractor. CENVAT credit - service tax paid by the appellant on import of service under a reverse charge mechanism for the period prior to April 18, 2006 - HELD THAT:- In view of the decision of the Tribunal in ADITYA BIRLA NUVO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, LTU MUMBAI [2016 (3) TMI 619 - CESTAT MUMBAI], it has to be held that the Commissioner was not justified in denying CENVAT credit on the service tax paid by the appellant on import of services for the period prior to April 18, 2006. Appeal allowed - decided in favor of appellant.
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