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2010 (12) TMI 210 - AT - Service TaxReversal of cenvat credit – SCN issued alleging that as such inputs removed were not used for manufacture of final products, the credit service tax attributable to the GTA services utilized for bringing the inputs not available in terms of Rule 3(5) of Cenvat Credit Rules, 2004 - absence of express provision for reversal of credit of service tax attributable to input service associated with inputs, the question of reversal of credit of service tax does not arise - appeals filed by the department rejected
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