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2008 (11) TMI 200 - AT - Service TaxCenvat Credit of Service Tax – Held that Cenvat Credit Rule, 2004 is a composite Rule to provide credit in relation to manufacture as well as non-manufacture activities. Therefore, once the appellant has taken help of second limb of Rule 2(l) as to the definition of ‘input service’, it was its duty to satisfy authorities below with relevant evidence to prove that they were entitled to credit in accordance with law so that failure to adduce evidence would not have been found place in order of adjudication. - Cenvat Credit Rule, 2004 cannot be read in isolation and claim of the appellant falling in majority of the cases on second limb of definition, the Appellant should have led evidence for its defence. – Stay granted partly.
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