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2016 (3) TMI 484 - HC - Service TaxAvailment of input service credit - Whether CENVAT credit can be claimed or not in terms of the options provided or after discharging the liability in full - Held that:- Revenue is not put to loss as the tax liability has been discharged in full so, We should not undertake an academic exercise. In the light of various observations and findings rendered on the interpretation of the Rule 2A and Section 67 of the Finance Act, 1994, a scrutiny thereof can be undertaken in an appropriate case meaning thereby that the exercise of satisfying ourselves whether these findings and conclusions are sustainable in the light of the language of the rule and the substantive provision, is something which need not detain us in this case. By clarifying that all such issues raised and the substantial questions of law, can be gone into in appropriate case where Revenue has sustained any loss or there is evasion of tax. Appeal disposed of
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