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2016 (11) TMI 1159 - AT - Service TaxCenvat credit - process of heat treatment - job work - as the appellants are clearing their final product on payment of service tax as also without payment of service tax, they are entitled to use only 20% of the credit so availed - whether the only objection of the Revenue is the appellants should not have taken the Cenvat credit on its own and should have filed refund claim, justified? - Held that: - From the letter dtd. 30.06.09, I find that a proper intimation was given to the Asstt. Commissioner and the said letter also discloses the discussion between the appellant and the Asstt. Commissioner. It is also written in the said letter that Asstt. Commissioner was kind enough to permit the appellants to take the credit. Revenue is not disputing that the said letter was filed by the appellants. If that be so, the permission of the Asstt. Commissioner is deemed to have been granted during the personal discussion between the appellant and the Asstt. Commissioner. I find no reasons to direct the appellants to deposit any part of demand or the penalty imposed - I have already held the Asstt. Commissioner having granted the permission during discussion amounts to grant of permission by the Revenue for claiming the refund. In any case, taking of credit back on deposit of tax amount in cash is only a book adjustment and Revenue is not disputing that such re-credit was available to the appellants otherwise on merits - appeal allowed - decided in favor of appellant.
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