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2017 (10) TMI 902 - AT - Service TaxTime limitation - CENVAT credit - sub-contract service - Held that: - the cenvat credit of service tax being demanded from the appellant was available as cenvat credit to the appellant themselves. Therefore, the appellants are clearly covered by the decision in the case of Jay Yushin Ltd. [2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI], where it was held that once an assessee has chosen to pay duty, he has to take all the consequences of payment of duty. No intention to evade duty can be alleged. Demand is therefore clearly barred by limitation. Appeal dismissed - decided against Revenue.
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