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2018 (10) TMI 533 - CESTAT HYDERABADCENVAT credit - ineligible documents - rule 9(1) of CCR - debonding of EOU - service tax on the commission paid to their overseas agencies, covering the period from April 2006 to December 2012 - VCES Scheme - Held that:- The appellants have paid the service tax and have also filed declaration under VCES. Final discharge certificate was issued only on 03.09.2014 and there was no occasion to avail the CENVAT credit prior to receiving of the discharge certificate. They have availed the CENVAT credit only on 30.09.2014. There were correspondence exchanging views between the appellants and their Range authority and they had taken the credit on a later occasion as advised by the Range authorities and in such a factual scenario, there is no occasion to deny the benefit of the credit to which the appellants are lawfully entitled to. Appeal allowed - decided in favor of appellant.
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