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2016 (3) TMI 304 - AT - Central ExciseEntitlement to refund - proof of incidence of refund amount - whether the appellant are entitle for the Cenvat Credit in respect of the service tax paid by the job worker? - Held that:- As per the order dt. 30.7.2010 the appellant is entitled to take the credit. Thus the appellant is not required to pursue the refund application as they have been granted the relief under the said order dt. 30.7.2010 itself. The appellant have not taken the credit for the reason that they were pursuing this refund matter right from show cause notice stage till this appeal stage. The appellant is entitled to take the credit in terms of the adjudication order dt. 30.7.2010. Also hold that for the purpose of limitation in taking the credit, the period of litigation in the present case shall stand excluded. In view of my above observation, the present appeal is dismissed as withdrawn.
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