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2017 (1) TMI 927 - AT - Service TaxCENVAT credit availed on input services polishing, grinding of marble floor etc. - denial of benefit of exemption on the ground that when appellant have availed credit on input services, they are not entitled to get benefit of notification no. 1/2006 (abatement) - credit availed on services specified u/r 6(5) of CCR on the ground the service provider has wrongly classified the services - Held that: - the service tax for the input service has been discharged by the provider under the ‘cleaning service’ which is not the listed service - the recipient of service is taking credit on such tax paid to the Government and it is not open to the recipient to reclassify the service when the tax has been paid already under a particular category by the provider of service. Neither the appellant nor the officers in the jurisdiction of the appellant have legal sanction to revise classification of service received, even if the said classification is thought to be made incorrectly by the provider of service - the invoices issued by the provider of service indicate that service tax registration under ‘cleaning service’ though the description of service in the body of the invoice is indicated as ‘marble maintenance’ - the classification and categorization of service cannot be changed at the end of the recipient - appeal dismissed - decided against appellant.
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