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2012 (2) TMI 627 - AT - Service TaxInput Tax Credit - appellant case id that they have not availed credit during the period - Held that: - Considering the fact that the applicant has not availed credit during the impugned period for which they are entitled, the liability of demand would reduce to ₹ 1.42 lakhs, approximately - matter remanded back to the original adjudicating authority to verify how much amount of credit is available and reduce the demand accordingly - appeal allowed by way of remand.
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