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2017 (6) TMI 536 - AT - Service TaxCENVAT credit - eligible input service - airport services - case of appellant is that once the Department has accepted the service tax paid by GHIAL under Airport Services, CENVAT credit cannot be denied by changing of classification of the recipient - Held that: - It is un-disputed that appellants employees are transported from various places in the city to registered office. Which is situated in the GHIAL premises and the services rendered by the appellants are taxed, the CENVAT credit availed by the appellant cannot be called in question since the Revenue has accepted the service tax paid for the services rendered by the GHIAL for the appellants. Similar issue decided in the case of Sarvesh Refractories (P) Ltd., Vs. CCE & C [2007 (11) TMI 23 - SUPREME COURT OF INDIA], where it was held that in so far as the classification is arrived at by the manufacturer and discharges the duty liability, the CENVAT credit cannot be denied on such capital goods by re-classifying the same at recipients end. Appeal allowed - decided in favor of appellant.
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