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2009 (7) TMI 426 - AT - Service TaxWorks Contract service - Appellant submits that only because Cenvat credit of Rs. 1,50,037/- was earlier availed against the output service, service tax demand of Rs. 92,27,535/- has been levied even though the appellant has reversed that credit with interest. – Revenue contending that appellant not entitled to abatement – In this case, nothing appears to be an exception to Cenvat Credit Rule 2004. If an assessee reverses the Cenvat credit availed earlier on the input, the case may be equated with non-availment situation. – stay granted
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