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2013 (5) TMI 754 - AT - Service TaxCenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - scope of the show cause notice - held that:- the issue is no more res-integra and the Division Bench of the Tribunal in the case of Well-known Polyesters Limited (2011 (1) TMI 664 - CESTAT, AHMEDABAD) squarely settled the issue in favour of the assessee. - cenvat credit allowed - decided in favor of assessee.
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