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2016 (12) TMI 798 - AT - Service TaxLevy of Interest on reversal of CENVAT credit - online information and data base access or retrieval service - Cenvat Credit in respect of input services received by them at the various branch offices denied - Held that: - It is not disputed that the assessee has availed Cenvat Credit in respect of input services received by the head office as well as by the branch offices situated in different places. It is also not disputed that the Cenvat credit has been used to discharge service tax liability pertaining to all the above offices. In the impugned order the learned Commissioner (Appeals) has held that the lapse on the part of the assessee is of technical nature, not affecting the Revenue in as much as due service tax stands discharged by the assessee. Accordingly, he has absolved the assessee from any contravention of the provisions of the Finance Act, 1944. We are in agreement with the views expressed in the Impugned Order and find no reasons to interfere with the same - the impugned order is upheld and Revenue’s appeal is rejected - decided against Revenue-appellant.
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