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2017 (12) TMI 92 - AT - Service TaxSuo moto adjustment of credit - Held that: - identical issue decided in the case of Sopariwala Exports Pvt. Limited Versus Commissioner of Central Excise, Vadodara [2013 (5) TMI 430 - CESTAT AHMEDABAD], where it was held that the amount paid by mistake cannot be termed as duty in the case on hand. No proceedings against the appellant sustainable for denial suo moto Credit availed by them for the Service tax paid by them, which was not required to pay by them - appeal allowed - decided in favor of appellant.
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