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2018 (7) TMI 1787 - CESTAT ALLAHABADInterpretation of Statute - Rule 6(3A)(a)(ii) of Cenvat Credit Rules, 2004 - relevant date - With effect from 01/04/2011 trading was clarified to be exempted service - case of Revenue is that the option was availed by the respondent on 20/07/2011 stating that option was to be availed from 01/04/2011 and that the Adjudicating Authority has accepted the said plea - Held that:- The substantial provision was to reverse attributable Cenvat credit involved in the exempted service. The Original Authority has given a finding on the basis of verification conducted by the Jurisdictional Range Superintendent for the Financial Year 2011-12 that the respondent correctly reversed the Cenvat credit attributable to the exempted service - there is no merit in Revenue's appeal - appeal dismissed - decided against Revenue.
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