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2015 (3) TMI 180 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - Management Consultancy Service - Held that:- There is no proposal to classify the service received as 'Business Support Service' at all. Secondly, the Commissioner's decision that the service received can be considered as 'Business Auxiliary Service', in our opinion, prima facie, is not sustainable. Whether it can be correctly classified under 'Management Consultancy Service' or not is an issue which, in our opinion, does not require any consideration when we are considering the issue whether Cenvat credit is admissible or not. If we consider, it amounts to reclassification of service in the hands of receiver who has taken the credit. The assessment of tax payable on service received and the Cenvat credit to be paid is not the responsibility of the service receiver but the service provider. If we take a decision that service receiver should have examined the correctness of the classification, it amounts to reassessment which is also not permissible in law. Therefore, prima facie, we find that the impugned order is not sustainable. Accordingly, requirement of pre-deposit of the adjudged dues is waived and stay against recovery is granted during pendency of the appeals. - Stay granted.
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