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2014 (12) TMI 123 - HC - Service TaxCENVAT Credit - Whether the Tribunal below committed substantial error of law in holding that the respondent had paid service tax on ‘input service’ by way of utilization of cenvat credit despite the fact that as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the utilization of payment of service tax is available on output service - Held that:- appellant has placed reliance on the instructions of the Board dated 3-10-2005, which has clarified Section 68(2) of the Finance Act, 1994. These instructions of the Board are not relevant for the purpose of deciding this Tax Appeal. For the aforesaid reasons, no substantial question of law arises - Decided against Revenue.
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