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2018 (2) TMI 366 - AT - Central ExciseDoctrine of merger - CENVAT credit - input services - whether the issue which has been already settled in earlier round of litigation can be raised again? - Held that: - Revenue is trying to raise an issue which is already settled by the earlier order of this Tribunal in the earlier round of litigation - under the doctrine of merger, Revenue cannot raise concluded issue in the remanded matter by Tribunal wherein directions were specific that the Adjudicating Authority is required only to examine whether debit notes in question contain all the particulars as required under Rule 4A of Service Tax Rule, 1994 - appeal dismissed - decided against Revenue.
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