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    <title>2016 (8) TMI 1026 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the denial of cenvat credit on input services due to incorrect payment of service tax by the service provider. The appellant&#039;s eligibility for credit and full payment of service tax were not in dispute. The Tribunal found that the service tax had been duly discharged to the government, even though the service provider paid 100% instead of the stipulated 25%. Therefore, the denial of credit based on the payment proportion was deemed unwarranted, and the appeal was allowed in favor of the appellant.</description>
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      <title>2016 (8) TMI 1026 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=331642</link>
      <description>The Tribunal set aside the denial of cenvat credit on input services due to incorrect payment of service tax by the service provider. The appellant&#039;s eligibility for credit and full payment of service tax were not in dispute. The Tribunal found that the service tax had been duly discharged to the government, even though the service provider paid 100% instead of the stipulated 25%. Therefore, the denial of credit based on the payment proportion was deemed unwarranted, and the appeal was allowed in favor of the appellant.</description>
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      <pubDate>Thu, 26 May 2016 00:00:00 +0530</pubDate>
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