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2009 (11) TMI 610 - AT - Service TaxCenvat credit - Change in the name of company - Credit available before change in the name utilized after change in name - Rule 9 of the Cenvat Credit Rules, 2004 - The objection of the department is that the order of the Assistant Commissioner was in favour of SVASRML and not the assessee SVSPL - Held that: only the name of the company changed from SVASRML to SVSPL - The constitution of the company has not changed - the transfer of credit from SVASRML to SVSPL is permissible in law - Decided in favor of the assessee
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