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2018 (2) TMI 636 - AT - Central ExciseCENVAT credit - bill discount service - denial on the premise that the said service is falling under negative list and on this negative list service the appellant cannot avail Cenvat credit - Held that: - It is fact on record that appellant has received service on which service tax has been paid - in terms of Rule 3 of Cenvat Credit Rules, on the service, if service tax has been paid, the assessee is entitled to avail Cenvat credit. Admittedly, on the service in question the appellant has paid the service tax therefore, in terms of Rule 3 of Cenvat Credit Rules, 2004 the appellant has correctly availed Cenvat credit - appeal allowed - decided in favor of appellant.
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