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2018 (2) TMI 1678 - AT - Service TaxCENVAT credit - service tax paid on installation and commissioning services provided by various service providers at the site on installation of their DG sets - Held that: - in appellant's own case the Division Bench of the Ahmedabad Tribunal in M/s. Veena Industries Limited Versus Commissioner of Central Excise & S.T., Vapi [2016 (1) TMI 161 - CESTAT AHMEDABAD] has taken the view that the appellant is entitled to avail credit of service tax paid by their sub-contractor treating the same as input service. In the instant case, it is undisputed that the appellant is a provider of taxable service and have provided the same. They are utilising the input service provided by sub-contractors, while providing their output service. Therefore, it is abundantly clear that they are eligible to take cenvat credit of the service tax paid on the input service provided by the sub-contractors - credit allowed. Appeal allowed - decided in favor of appellant.
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