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2014 (5) TMI 421 - CESTAT NEW DELHICENVAT Credit - Revenue contends that when there is change in classification of the service provider and the service provided become exempted one, no cenvat credit shall be admissible - Assessee contends that what that is the classification in the hands of the service provider is of no relevance of the service recipient - Held that:- Nowhere the order shows about non-payment of Service Tax. It may be stated that nothing due to State cannot be collected and every due to the State cannot be sacrificed. Once the Service Tax element in terms of the aforesaid pages has come to treasury, there is no bar to grant Cenvat credit which pertains to the service availed by the appellant without any dispute of use in manufacture - Decided in favour of assessee.
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