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2017 (8) TMI 1380 - CESTAT MUMBAIRecovery of wrongly availed CENVAT credit - Jurisdiction of authorities to re-determine tax liability - scope for liability for tax on non-existent servicing charge - Rule 3 of CENVAT Credit Rules, 2004 - Credit was sought to be denied only on the ground that such servicing charge having been done away with, it was no longer a component of the price of input and, hence, outside the ambit of rule 3 of CENVAT Credit Rules, 2004 - Held that:- From the decision of MDS Switchgear Ltd v. Commissioner of Central Excise & Customs, Aurangabad [2001 (4) TMI 130 - CEGAT, MUMBAI] it is held authorities conferred with jurisdiction over the recipient is not competent to re-determine the tax liability suffered on the input at the supply end - denial of credit not sustainable - appeal allowed - decided in favor of appellant.
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