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2016 (11) TMI 240 - CESTAT MUMBAIUse of CENVAT credit for discharge of service tax liability - services of design development of fabrics received from a person situated abroad - reverse charge mechanism - Held that: - Since the issue involved in this case also the discharge of service tax under reverse charge mechanism by service recipient from a person who situated abroad, there is no bar in utilizing the credit available in CENVAT credit for discharging the service tax liability. Accordingly, I set aside the impugned order - appeal allowed - decided in favor of appellant.
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