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2021 (11) TMI 365 - AT - Service TaxCENVAT Credit - input services - Renting of Immovable property Service - Consulting Engineers Service - Commercial Construction, Erection & Commissioning Services - GTA Service - Works Contract Service - section 2(l) of the Cenvat Credit Rules, 2004 - HELD THAT:- The facts of the facts are not in dispute that appellant has provided the output service and paid service tax thereon. Therefore, any service received by the appellant is an input service and is entitle for Cenvat credit in terms of Rule 3 of Cenvat Credit Rules, 2004. The adjudicating authority fell in error by holding that as the project was derailed therefore, no service has been provided by the appellant. Although, during impugned period i.e. April-2009 to March-2010, the project was work in process therefore, it cannot be held that no taxable service has been provided by the appellant. As the facts of the case are not in dispute that the appellant has provided taxable services and paid service tax thereon, therefore, any service used by the appellant for providing the above said taxable service the appellant is entitle to take Cenvat Credit of the service received - the appellant is entitle to take Cenvat credit of ₹ 5,57,25,547/-, hence no demand is sustainable against the appellant, consequently, no penalty is imposable on the appellant. Appeal allowed - decided in favor of appellant.
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