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2009 (8) TMI 652 - AT - Service TaxStay-pre-deposit- The demands as indicated herein above has arisen on the ground that the applicant has collected the service tax from his purchasers of fiats discharged the service tax liability partly by utilising the credit of the service tax paid on the input services by his sub-contractors and partly by paying the amount in cash. It is the revenue’s case that the applicant need not discharge the service tax liability and if that be so, the amount of credit taken by him on the service tax paid by his service provider is ineligible as service tax to him. Service tax before the issuance of Show Cause Notice. Held that- precedent decisions holding credit if eligible, not deniable once tax liability discharge. Output service considered taxable by appellant and hence eligible to take credit. Pre deposit waived.
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