2015 (12) TMI 266

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of non-payment of tax before taking the credit. In the present case, there is no evidence on record that appellant was aware of non-payment of Service Tax before taking Cenvat credit. 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... whether the service provider has discharged service tax liability or not. That since the service provider has not discharged the duty liability therefore, Cenvat credit was not admissible to the appellant. 3. Heard the learned AR and perused the case records. The only issue which requires deliberation in these proceedings is whether Cenvat credit can be denied to a service recipient when the se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X