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2019 (1) TMI 250 - AT - Service TaxCENVAT Credit - credit on purchase of MS bars/saria on the strength of invoices issued by the manufacturers and admittedly used in the discharge of service rendered under the classification of Commercial and Industrial Construction Service or ‘Commissioning and Installation service’ - validity of SCN - Held that:- The SCN is wholly misconceived, being on the basis of alleged violation of Rule 8 of Cenvat Credit Rules, 2004. It is held that the provisions of Rule 8 of CCR are not applicable in case of an output service provider. It is an admitted fact that the appellant have received the inputs and have used them in rendering the output service, as is evident from the copy of the invoices produced before this Tribunal with reference to rendering of output service. The appellants have paid service tax without availing any abatement - the SCN are misconceived and not maintainable - appeal allowed - decided in favor of appellant.
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