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2019 (6) TMI 901 - AT - Service TaxReversal of irregularly availed CENVAT credit without utilising it - HELD THAT:- The issue is covered by the judgment of Hon’ble Karnataka High Court in the case of Commissioner of Central Excise & Service Tax, Bangalore Vs. Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT] where it was held that once the entry was reversed, it is as if that the Cenvat credit was not available - demand set aside. CENVAT Credit - common input services which were utilized in dutiable and exempted output services - HELD THAT:- Since the Cenvat Credit of ₹ 1,22,561/- was reversed on 29.12.2015, before utilizing the same, transaction does not merit confirmation of amount of ₹ 7,26,327/- - demand set aside. CENVAT Credit - input services - Security and Legal Services before beginning of provision of output services - HELD THAT:- The stand taken by Revenue was that when the said Cenvat Credit was availed, the appellant did not provide any output service. Form the provisions of Cenvat Credit Rules, 2004, there is no provision where it is mandatory to have output service being provided simultaneously when the input services being received - demand not sustainable. Appeal allowed - decided in favor of appellant.
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