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2017 (8) TMI 1002 - AT - Service Tax100% EOU - Refund claim - CENVAT credit - refund denied on the ground that credit is not admissible - Held that: - it is an admitted fact that no notice or show cause notice within the meaning of Rule 14 of CCR, 2004 read with Section 73 (D) of the Finance Act was issued. In such circumstances, it is not permissible to deny Cenvat credit, already availed - the disallowance of Cenvat credit and consequent disallowance of refund in part, is bad without issue of any notice under Section 7 (1) of Finance Act, read with Rule 14 of CCR, 2004 - appeal allowed - decided in favor of appellant.
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