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2015 (1) TMI 594 - AT - Service TaxCenvat Credit - Services provided to SEZ units - Exemption under Notification No. 4/2004-ST dt. 31.3.2004 - CENVAT Credit - Held that:- In this case initially the appellant has claimed exemption under Notification No.4/2004-ST dt. 31.3.2004 on the clearance made to SEZ units. But after issuance of the show cause notice, the appellant has paid the service tax on the exempted service along with interest. Therefore, when the appellant has paid the service tax alongwith interest, it cannot be said that the appellant has availed the benefit of Notification No. 4/2004-ST. Further, more over we find that by insertion of Rule 6(6A) to the Cenvat Credit Rules 2004 by the Finance Act, 2012 retrospective amendment was made and it was incorporated that there is no requirement of reversal of Cenvat Credit on the services provided to SEZ unit. Therefore, in the light of this retrospective amendment and as the appellant has already paid the service tax, we hold that appellants are not required to reverse Cenvat Credit as demanded in the impugned order. Accordingly, demands confirmed in the impugned order are set aside - Decided in favour of Assesse.
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