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2021 (4) TMI 579 - AT - Service TaxRecovery of CENVAT Credit - recipient of service - payment of service tax under wrong head - appellant was liable to pay service tax under the BAS but instead they have paid under the head “Advertisement Services” - period March, 2010 to March, 2014 - HELD THAT:- The SCN is wholly mis-conceived as the Department has attempted to classify the service in dispute in the hands of the receipt of service - It has been held by the Hon’ble Supreme Court in the case of SARVESH REFRACTORIES (P) LTD. VERSUS COMMISSIONER OF C. EX. & CUSTOMS [2007 (11) TMI 23 - SUPREME COURT] that cenvat credit cannot be denied questioning the assessment of service classification of the service provider, at the end of the recipient of service. Thus, in terms of Rue 2 (l) of CCR, the appellant is entitled to take cenvat credit of any input service, which is received, by whatever name called, which is utilised in the manufacture of dutiable goods, or providing of taxable output service - credit allowed - appeal allowed - decided in favor of appellant.
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