TaxTMI 
TaxTMI 
2018 (10) TMI 764
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....cts are that the appellants provided facility management services (cleaning services) to Canara bank who are their customers. They discharged service tax for such services to the Government after collecting the same from Canara Bank. However, by some mistake Canara Bank under the impression that the appellants have provided manpower supply services had collected the service tax from the appellant ....
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....ltant appeared and argued the matter. He submitted that the only ground raised in the show cause notice is that the appellants have availed CENVAT credit of service tax which was paid by them to Canara Bank. In fact, Canara Bank had collected the service tax by mistake and therefore the appellant being a service provider cannot take CENVAT credit of the said amount. They have not taken any CENVAT ....
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.... also issued a certificate to them for having deducted the service tax from the appellant for the impugned services. Even though the appellant had produced necessary documents, the authorities below have not considered the same. 3. The ld. AR Shri L. Nandakumar submitted that the appellants have not produced necessary documents to show that the Canara Bank has collected service tax from the appel....