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2018 (3) TMI 172 - AT - Central ExciseCENVAT credit - the service tax was paid by the service provider by reason of fraud, collusion or willful misstatement, etc. and accordingly, as per the provisions of Rule 9(1)(bb) of the Rules, the appellant is not permitted to take Cenvat credit - Held that: - the charges leveled against the service provider regarding fraud, collusion, willful mis-statement, etc. were no more in existence in view of the proceedings dropped by the jurisdictional Commissioner (Appeals). Since the service tax amount in question was not paid by the reason of fraud, collusion, etc., the appellant cannot be denied the Cenvat credit benefit in terms of the Rule 9(1) (bb) of the Rules. Since the service tax paid by the service provider was availed as credit by the appellant on the basis of the bills raised by him, the benefit of CENVAT credit cannot also be denied to the appellant. Appeal allowed - decided in favor of appellant.
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