CENVAT Credit on Service Tax for SIM Cards and Recharge Coupons Deemed Inadmissible for Business Auxiliary Service.

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....Availment of CENVAT Credit – input services - service tax paid on the Activity of providing/selling SIM cards/recharge coupons was availed and utilized for payment of service tax on commission income under Business Auxiliary Service - Impugned CENVAT credit is inadmissible - AT....