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2011 (10) TMI 87 - AT - Service TaxPayment of service tax on import of services through Cenvat Credit - held that: - appellant was entitled to take the credit of the amount paid by them towards service tax as a receipient of service - Therefore, the exercise of payment of service tax and availment of credit is Revenue neutral exercise - no reason for appellants to resort to suppression of facts or mis-declaration - Suo Moto credit/debit rectify the arithmetic mistake is permissible - show cause notice is issued beyond one year,the impugned order is not sustainable - decided in favour of assesse
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