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2009 (6) TMI 57 - CESTAT, NEW DELHICenvat Credit – Input Service – removal of goods as such – reversal of Cenvat credit under rule 3(5) - The appellant removed certain inputs in respect of which Cenvat credit had been taken, as such and in accordance with the provisions of Rule 3 (5) of Cenvat Credit Rules, 2004, reversed only the Cenvat credit of the Excise Duty. The Department pointed out that they should have also reversed the credit of service tax on GTA service used for transportation of those inputs whom Cenvat credit had also been taken. – Held that - there is no provision to reverse the credit of service tax availed in respect of such goods or capital goods – demand on account of non reversal of Cenvat credit in input service rejected.
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