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2021 (9) TMI 1201 - AT - Service TaxCENVAT Credit - input services - payment of service tax by different person other than who was liable to pay - contention of the revenue is that as per Proviso to Rule 4 (7) of Cenvat Credit Rules, 2004 credit of service tax paid by the recipient shall be allowed only if the service tax is paid by the recipient as a person liable to pay the service tax - HELD THAT:- There is no dispute that the service tax was indeed paid by the appellant being a service recipient even though it was supposed to be paid by the service provider. Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service tax was admittedly paid even by the recipient of the service, the Cenvat credit cannot be denied. This issue is no longer res Integra as this tribunal in following judgments for categorically hold that even though the portion of the service tax which was supposed to be paid by the some other person, so long the service tax was paid, the credit of said service tax cannot be denied to the recipient of service. This issue is no longer res-Integra as the same has been settled in favour of the assessee - Appeal allowed - decided in favor of appellant.
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