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2008 (4) TMI 176 - AT - Service TaxServices received from foreign company – Rule 2(p) CCR - as recipient, assessee paid the tax on the deemed output services - credit denied on ground that assessee was not providing any output service is not justified – held that merely because assessee was required to pay the tax on behalf of the supplier, they should not be denied the right as a recipient – credit cannot be denied merely because assessee wrongly paid tax as ‘consulting engineer services’ instead of ‘transfer of technology’
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