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2009 (6) TMI 410 - CESTAT, AHMEDABADExemption – sale of goods and materials used in providing services - Appellants are engaged in the providing Commercial and Industrial Construction Services, service of construction of residential complex and transportation of goods by road. They have availed the benefit of Notification No. 12/2003 dated 26-2-2003 – Exemption denied on ground that credit availed in violation of notification – credit to be reversed, if availed, when goods sold - Further there are several decisions of the Tribunal that subsequent reversal of the Cenvat credit also amounts to non-availment of Cenvat credit which have been rendered in respect of Rule 6(3) of Cenvat Credit Rules. - The demand has been confirmed only on the ground that the once the benefit of Notfn. 12/2003 has been availed, no Cenvat credit can be taken and if Cenvat credit is taken in respect of other goods Notfn. 12/2003 benefit cannot be availed. It is not clear how exactly the appellants have violated the condition of the Notification. In view of the above discussion, we waive the requirement of pre-deposit under Section 35F and allow the stay petition and since the issue is required to be re considered by the lower authorities in the light of above observations, we remand the matter to Commissioner (Appeals) to decide the matter afresh.
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