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2017 (1) TMI 1358 - AT - Central ExciseDenial of CENVAT credit - Rule 3 of the CCR, 2004 - Held that: - It is a fact that SCN does not cover the issue of ineligibility on account of non-registration of ISD but only for the reason that services are ineligible by virtue of Rule 2 (l) (ii) read with Rule 3 of the Rules. However, following the decision taken in the identical issue in the appellant’s own case, for an earlier period, these appeals are also being sent back to original authority with the same directions - Decided in favor of the assessee.
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