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2012 (11) TMI 116 - CESTAT, AHMEDABADDemand of duty, interest and penalty – alleged that appellant wrongly availed cenvat credit – Held that:- Respondent has taken cenvat credit of service tax on input services before they had made the actual payment for the services received and the tax thereon - assessee promptly reversed the cenvat credit taken by them – assessee cannot be found fault with and if the demand for interest is upheld, it will be against the interest of the respondents for no fault of the respondent - matter remanded to Commissioner (Appeals) for fresh decision
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