TMI Blog2014 (1) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ider to the appellant. We find that the appellant cannot be faulted with for availing Cenvat credit of Service Tax paid for which he has already made the payment to the service provider. Non-payment of the Service Tax liability by the service provider to Government agency, prima facie, cannot be held against the appellant. Hence, we find that the appellant has made out a prima facie case for waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by both sides, we find that the appellant has paid to the security provider the amount raised by them for the services rendered. The said invoices also indicate that the Service Tax charged by the service provider to the appellant. We find that the appellant cannot be faulted with for availing Cenvat credit of Service Tax paid for which he has already made the payment to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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