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2014 (1) TMI 253 - AT - Service TaxAvailment of CENVAT Credit - reversal of CENVAT Credit - Whether assessee is eligible for CENVAT Credit when they were not required to pay Service Tax - Held that:- during the relevant time, Revenue was of the view that Service Tax was to be paid. There was no dispute that the impugned services were input services and then in such circumstances, the credit taken under Cenvat Credit Rules cannot be disputed for the reason that later it was decided that the appellant need not have paid the Service Tax. Therefore, I am of the view that the Cenvat credit taken by the appellant is proper and demand for reversing such Cenvat credit is not maintainable - Decided in favour of assessee.
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