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2010 (6) TMI 228 - HC - Service TaxArea Based exemption - Show Cause Notices were issued on the ground that self credit of Rs.20,19,827/- for the aforesaid period was irregular since Cenvat Credit to the said extent was not fully utilized for payment of excise duty in terms of the Notification. Cenvat credit erroneously used for payment of service tax. On realization of mistake, entire service tax paid by assessee from PLA. Held that – duty paid even in terms of Notification No. 39/2001-C.E. and not defaulted. Thus no prejudice caused to revenue, and they could not seek payment of impugned amount by treating it as excess refund.
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