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2021 (12) TMI 1051 - AT - Service TaxReversal of CENVAT Credit - capital goods or not - lease rentals - set top boxes and other CPE’s supplied to the consumers on the rental basis - HELD THAT:- The issue in respect of the CPE, provided by the appellant on rental basis, which upon deactivation of service have not been returned back by the customer, to the appellants have been dealt by the tribunal in various cases - reliance can be placed in the case of VIDEOCON D2H LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX [2020 (2) TMI 1254 - CESTAT MUMBAI] where it was held that In the absence of any specific statutory provision requiring such reversal along with absence of further availment of credit by any other assessee, it is held that the impugned order is erroneous in its presumption and in application of law. Reversal not required - appeal allowed - decided in favor of appellant.
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