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    <title>2008 (11) TMI 107 - CESTAT, AHMEDABAD</title>
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    <description>Service tax credit was admissible on installation and commissioning services performed by sub-contractors because the tax had been actually paid and there was no indication of evasion. Credit could not be denied merely on the ground that the tax was discharged by the supplier or service provider in stages. The objection that separate details were not filed with the ST-3 return also failed, as the record did not show concealment of the credit claim. The result was that denial of credit was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32668</link>
      <description>Service tax credit was admissible on installation and commissioning services performed by sub-contractors because the tax had been actually paid and there was no indication of evasion. Credit could not be denied merely on the ground that the tax was discharged by the supplier or service provider in stages. The objection that separate details were not filed with the ST-3 return also failed, as the record did not show concealment of the credit claim. The result was that denial of credit was rejected.</description>
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      <pubDate>Wed, 05 Nov 2008 00:00:00 +0530</pubDate>
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