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2015 (2) TMI 961 - CESTAT MUMBAICENVAT Credit - appellants have distributed the credit of the service availed prior to April 2011 therefore, it was of the view of the lower authorities that from April 2011 the appellants are not entitled to take CENVAT Credit on these goods - Held that:- The issue of availment of service prior to April 2011 is not in dispute. Therefore, I hold that as per Rule 6(5) of Cenvat Credit Rules, 2004, during the relevant time, the appellants are entitled to take CENVAT Credit on inputs service namely security service. It is immaterial whether the same is taken later on as held in the Circular No. 943/04/2011-CX dated 29.04.2011. In these circumstances, I hold the appellants are entitled to take CENVAT Credit and are not required to reverse the amount equivalent to 5%/10% of the value of the exempted goods. - Decided in favour of assessee.
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