2014 (5) TMI 421

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..... f the service provider is of no relevance of the service recipient - Held that:- Nowhere the order shows about non-payment of Service Tax. It may be stated that nothing due to State cannot be collected and every due to the State cannot be sacrificed. Once the Service Tax element in terms of the aforesaid pages has come to treasury, there is no bar to grant Cenvat credit which pertains to the servi .....

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..... this proposition, the counter argument of the appellant is that what that is the classification in the hands of the service provider is of no relevance of the service recipient. There is no doubt about payment of Service Tax. In view of the aforesaid narrow dispute, both sides were given option for argument in length. Although argued for disposal of the appeal, when the propositions given by both .....

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