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2019 (10) TMI 413

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..... ed in providing output service. There is no dispute on the duty paid nature of the same. Further, the question as to whether an input service is required to be subjected to service tax or not, cannot be examined at the time of availment of the same as held by various judicial pronouncements - all the three services are eligible as input services and therefore, service tax paid on the same is available to the appellant as Cenvat credit. Credit allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 533 of 2011 - FINAL ORDER NO-71379/2019 - Dated:- 16-7-2019 - HON BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri B.L. Narasimhan, Advocate for the Appellant Shri Shiv P .....

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..... al Excise, Meerut-I reported in 2017 (51) STR 77 (Tri.-All). He has further relied on the Final Order of this Tribunal in the case of Commissioner of Service Tax, Delhi Vs Convergys India Pvt. Ltd. reported in 2009 (16) STR 198 (Tri.-Del) and another decision in the case of Adani Port & Special Economic Zone Ltd. Vs Commissioner of Service Tax, Ahmedabad reported in 2016 (42) STR 1010 (Tri.-Ahmd.). He has further relied on the decision of this Tribunal in the case of Commissioner of Service Tax, Mumbai Vs Essel Corporate Services Pvt. Ltd. reported in 2015 (37) STR 943 (Tri.-Mumbai) and submitted that the Tribunal has consistently held that maintenance services and Liaisoning Services are essential for caring out the activities for the .....

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..... dmissibility of Cenvat credit on input service is whether the input service is used in providing output service. 5. In the present case, there is no dispute that the above stated three input services were used in providing output service. There is no dispute on the duty paid nature of the same. Further, the question as to whether an input service is required to be subjected to service tax or not, cannot be examined at the time of availment of the same as held by various judicial pronouncements. 6. We, therefore, hold that the above stated all the three services are eligible as input services and therefore, service tax paid on the same is available to the appellant as Cenvat credit. 7. The impugned order is, accordingly, set aside and appeal .....

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