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2017 (4) TMI 1238 - AT - Central ExciseCENVAT credit - case of Revenue is that that the respondent-assessee during the material period was not providing any taxable service in the terms of Finance Act, 1994 and hence it could not be considered as an output service provider as per Rule 2(p) of CCR 2004 and hence there was no input service on which Cenvat credit of service tax could be taken under Rule 2 (l)(i) and rule 6 (1) of CCR, 2004 - Held that: - The said ground is not sustainable for the reason that had such Cenvat credit been not admissible, the Revenue could have issued SCN for recovery of such inadmissible Cenvat credit whereas the fact is that no such show cause notices were issued for recovery of said Cenvat credit - the refund of Cenvat credit taken by the manufacturer or provider of taxable service, is admissible - appeal dismissed - decided against Revenue.
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