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2018 (8) TMI 1230 - HC - Service TaxCENVAT Credit - Rule 5 of CCR - Whether the CESTAT, Principal Bench, New Delhi under its order dated 11th April, 2013 is right in arriving at the conclusion that the assessee was required to be treated as Output Service Provider and, therefore, was entitled to have relaxation of CENVAT credit irrespective of the provisions of Rule 5 of the Rules of 2006?” Held that:- Though, Counsel for the appellant has tried to raise point that the Cenvat credit will be available not only for unutilized credit, however, the same point was not placed before the first authority - the observation made by the Tribunal treating the appellant as 'Output Service Provider' is correct. Appeal dismissed - decided against appellant.
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