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2018 (1) TMI 1200 - AT - Central ExciseCENVAT credit - inputs removed to sister units - The department was of the view that when the inputs are cleared to their sister units, the appellants are also liable to reverse the service tax paid on input services - Held that: - such removal of inputs from one factory to the sister unit under the excise law by reversing the credit cannot be considered as a trading activity requiring the appellant to reverse the CENVAT credit availed on input services - demand cannot be sustained - appeal allowed - decided in favor of appellant.
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