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2021 (3) TMI 630 - AT - Service TaxCENVAT credit - input services - Dredging Services - Marine Consultancy Services provided by the service provider for smooth navigation of the vessels at private jetty which is used by the appellant - denial on the ground that the place where this service is provided does not belong to the appellant and, it was used by the other jetty owners also - HELD THAT:- There is absolutely no dispute that the appellant themselves are the service recipient. They borne the service charges along with service tax paid by the service provider. The service was availed for smooth navigation of vessels at the private jetty. Therefore the service was indeed received by the appellant and the same was used for their business purpose. The expenses of the service was also borne by the appellant which was not in dispute rather they have submitted an affidavit of the service provider that the entire service charge was paid by the appellant and no any amount was recovered from any other private jetty owner. It is immaterial that where is the location of the service was provided. It is important to see that irrespective of such services have been provided anywhere but it is for the purpose of the assessee and it is received by the assessee. If that test is qualified then it cannot be said that the service was not received by the assessee. Thus the appellant is entitled to Cenvat credit. Reliance also placed in the case of M/S. SANGHI INDUSTRIES LTD AND OTHERS VERSUS C.C.E. & S.T., RAJKOT AND OTHERS [2019 (12) TMI 528 - CESTAT AHMEDABAD] where it was held that credit of the dredging service provided at the private jetty has been allowed. There is no reason to deny Cenvat credit in respect of Dredging and Marine Consultancy Service - Appeal allowed - decided in favor of appellant.
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