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2016 (8) TMI 93 - HC - Service TaxAvailing cenvat credit while claiming exemption notification no. 1/2006-ST - reversal of cenvat credit and payment of service tax with interest by respondent. - Held that:- subsequent reversal of credit even after utilization of the same and clearance of the final product will relate to a situation as if no credit was ever availed, and Tribunal on finding of fact found that the respondent is entitled to full waiver. Findings based on facts. No substantial question of law involved. No illegality in the impugned order passed by tribunal. - Decided against the revenue.
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