2014 (5) TMI 421

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....DER Ld. Counsel submits that the service availed by the appellant has suffered tax in terms of pages 57 to 72. These documents exhibit payment of Service Tax by the appellant to the concerned service provider. Therefore, such a tax paid should entitle the appellant to Cenvat credit. 2. Ld. DR on the other hand, submits that when there is change in classification of the service provider and ....