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2019 (7) TMI 1018 - HC - Service TaxReversal of CENVAT Credit - input service - maintenance of separate records for providing taxable service and exempted service - Rule 6(3) of the CCR, 2004 - HELD THAT:- The ratio of the decision of this Court in THE PRINCIPAL COMMISSIONER VERSUS M/S ALEMBIC LTD. [2019 (7) TMI 908 - GUJARAT HIGH COURT] is that once the assessee is not required to reverse any credit availed by him on valid input services availed during the period 2010 till obtaining of completion certificate, the said amounts reversed by the assessee under protest cannot be retained by the Revenue authorities and those have been refunded to him. Appeal dismissed.
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