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2013 (5) TMI 562 - CESTAT CHENNAICenvat credit denied - Demand of interest/penalty - Reversal of entire credit by appellant before issuance of SCN - Held that:- Perusing the records, it is seen that the appellant availed CENVAT credit and the amount was paid by the service provider. Thus, there is no suppression of fact with intent to evade payment of tax also that the appellant paid the tax before issue of SCN. There is sufficient cause for failure to reverse the credit. Thus, Section 78 cannot be invoked. The demand of CENVAT credit which has already been paid along with interest is upheld.
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