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2016 (12) TMI 203 - CESTAT CHENNAICENVAT credit - reverse charge mechanism - Held that: - It has already been held in the case of the same appellant viz., M/s. Exide Industries Ltd. Vs Commissioner of Central Excise, Chennai -III [2016 (5) TMI 1283 - CESTAT CHENNAI] that under reverse charge mechanism, the recipient of service tax is not barred to take credit thereof unless law otherwise requires. There is nothing on record to show the law relating to inadmissibility of the credit claimed by appellant. Accordingly, the Cenvat credit of the service tax claimed by appellant is allowed - appeal allowed - decided in favor of appellant.
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