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2012 (12) TMI 112 - AT - Service TaxCenvat Credit - Removal of inputs and capital goods for providing output servcies - Rule 3(5) - Held that:- If any Inputs or Capital goods are removed outside the premises of the provider of output service for providing such service, there is no requirement for any demand of duty or reversal of credit. Hence, the impugned order is set aside and the appeals are allowed.
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