2015 (12) TMI 266

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..... l has been filed by the appellant against OIA No. SRP/295/VDR-I, dated 14-9-2012. The issue involved in these proceedings is whether Cenvat credit can be denied to the recipient of the inputs with respect to duty not paid by the service provider. 2. When this case was called out for hearing none appeared on behalf of the appellant. Shri K. Sivakumar (AR) appearing on behalf of the Revenue ar .....

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..... dit. A service recipient will only see the cenvatable document under which service tax paid/ payable has been indicated. It is not the case of the Revenue that the service provider does not exist. Under the present facts and circumstances Cenvat credit is not deniable to the appellant and has been correctly availed. 4. In view of the above observations, appeal filed by the appellant allowed. .....

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