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2015 (6) TMI 195 - AT - Service TaxDenial of CENVAT Credit - Commissioner allowed credit claim - Held that:- When appellant was an exporter and the Cenvat credit it had earned was not possible to be utilized by it, there was no bar to grant the refund thereof to the appellant, which was found to be genuine claim in the absence of any evidence suggesting that the appellant has erroneously earned the credit. Therefore, there is no scope to presume that the Cenvat credit is inadmissible. - Decided against Revenue.
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