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2017 (4) TMI 499 - AT - Service TaxCenvat credit - Inputs, capital goods and input services in terms of CCR, 2004 - classification of the service should be under “supply of tangible goods” - Held that: - We find the present plea taken by the Revenue is entirely on different ground not agitated before the lower authority. Further, it is well settled position of law that the credit availed by an assessee cannot be denied or varied on the ground that the classification of service should have been made in a different category by the provider of service. Variation in the classification or consequent rate of payment of Service Tax is not possible at the end of the recipient of service. There is nothing on record to state that the category of service or payment of Service Tax has been varied during the material time by the provider of service - Appeal dismissed - Decided against the Revenue.
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