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2018 (2) TMI 1400 - AT - Central ExciseBenefit of N/N. 1/2011-CE dated 01.03.2011 as amended by N/N. 43/2011 dated 30.12.2011 (Sl. No. 131 - sanitary napkins falling under tariff item 9619 00 10 of the Central Excise Tariff Act, 1985 - Department took the view that since the appellant has availed Cenvat Credit of the tax paid on services, the appellant will not be entitled to the benefit of the N/N. 1/2011 ibid - case od appellant is that they had reversed the credit subsequently, and thus they are entitled for benefit. Held that: - The legal position that once the cenvat credit availed has been reversed, it is to be considered as not availed, ab initio has been settled by the Hon’ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. vs. CCE, Nagpur [1995 (12) TMI 72 - SUPREME COURT OF INDIA]. It is seen from the record that in the revised return filed on 25.04.2015, the cenvat credit of ₹ 16,16,790/- paid on input services has been deleted. Further, the appellant vide their written submission dated 19.01.2018 has confirmed that they have further reversed the amount of ₹ 97,957/- alongwith the interest of ₹ 88,258/-. The net result of the revised return as well as the further payment is that the entire cenvat credit availed on input services have been reversed by the appellant. The appellant can be considered as not availed the cenvat credit of input services, ab initio. Accordingly, they will be entitled to the benefit of N/N. 1/2011 during the disputed period - appeal allowed - decided in favor of appellant.
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