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2009 (9) TMI 115 - CESTAT, AHMEDABADCredit - show cause notice was issued by the Revenue to recover the credit of Service Tax taken by the appellant on the ground that the same was taken after more than one year - appellant had written a letter in Nov.’06 immediately after taking the credit is sufficient for allowing the appeal since the suppression/misdeclaration could not have been invoked in this case - However, it is also noticed that the Tribunals’ decisions cited by the learned advocate also cover the case and CBEC manual also supports the contention of the learned advocate. Therefore, on merit also, the appellants have a very strong case. – appeal is allowed
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