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    <title>2018 (11) TMI 361 - CESTAT CHANDIGARH</title>
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    <description>Cenvat credit on service tax paid for lease rent could not be denied merely for documentary when the service provider&#039;s registration and tax collection were later verified. Once the Estate Office confirmation established that service tax had been charged from the appellant and deposited with the Revenue, the objection under Rule 9(2) of the Cenvat Credit Rules, 2004 on absence or inadequacy of documents no longer survived. The appellant was entitled to credit, and the denial was not sustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=370018</link>
      <description>Cenvat credit on service tax paid for lease rent could not be denied merely for documentary when the service provider&#039;s registration and tax collection were later verified. Once the Estate Office confirmation established that service tax had been charged from the appellant and deposited with the Revenue, the objection under Rule 9(2) of the Cenvat Credit Rules, 2004 on absence or inadequacy of documents no longer survived. The appellant was entitled to credit, and the denial was not sustainable.</description>
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      <pubDate>Fri, 05 Oct 2018 00:00:00 +0530</pubDate>
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