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2024 (4) TMI 227 - AT - Service TaxReversal of CENVAT Credit in terms of Rule 3 (5) of the Cenvat Credit Rules, 2004 - no physical removal of capital goods - HELD THAT:- The said issue has been examined by this Tribunal in the case of M/S. VODAFONE MOBILE SERVICES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD [2017 (12) TMI 29 - CESTAT AHMEDABAD], wherein this Tribunal has held that appellant has correctly availed Cenvat credit and is not required to reverse Cenvat credit in terms of Rule 3(5) of Cenvat Credit Rules, 2004. As the issue has already been settled by this Tribunal wherein it has been held that the appellant has correctly availed Cenvat credit and is not required to reverse Cenvat credit in terms of Rule 3(5) of Cenvat Credit Rules, 2004, therefore, there are no merit in the impugned order. Appeal allowed.
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