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2014 (8) TMI 472 - CESTAT NEW DELHIDenial of small service exemption since cenvat credit was availed - Denial of refund claim of service tax paid wrongly while availing SSP exemption - Value of taxable services was below the monetary limit of ₹ 4 lakhs - Held that:- Impugned order has been passed by the Commissioner (Appeals) relying upon the decision of the Apex Court in the case of Shri Hari Chemical Exports Ltd. (2005 (12) TMI 95 - SUPREME COURT OF INDIA) wherein the Apex Court has held that “only because in his books of accounts entries are made for taking of the credit in terms of one provision of the Rules, the same if ultimately found to be inapplicable and return of the credit is taken effect, we are of the opinion that there cannot be any legal bar in claiming the exemption under another rule.” In this case, admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on telephone service and they have reversed the credit balance so they are entitled to claim for the benefit of exemption Notification No. 6/2005-S.T., dated 1-3-2005 - decided against Revenue.
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