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2017 (5) TMI 896 - AT - Service TaxCENVAT credit - clearance of capital goods as such to different units - goods not received back within 180 days - Rule 3 (5) of CCR, 2004 - Held that: - in the absence of any allegation of diversion of capital goods for other than intended purpose or their clearance to third party, the Revenue is not justified in denying credit on such capital goods which are admittedly installed and utilized for providing taxable output service - Considering the nature of output service provided by the appellant, all over the State of Rajasthan, it is not correct to presume that the credit availed capital goods should be installed/available in a single registered premises - demand of credit set aside - appeal allowed - decided in favor of appellant.
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