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2018 (11) TMI 909 - AT - Central ExciseWrongful availment of CENVAT Credit - denial of credit on the ground that appellant were simultaneously claiming the full exemption from duty under N/N. 8/2003-CE dated 01.03.2003 - Held that:- As per N/N. 8/2003-CE dated 01.03.2003, there is no bar for taking credit of Service Tax paid on input services. Further, there is a bar for taking credit of input used in the manufacture of final product. Further, as per Rule 3 of CCR, 2004 read with definition of “Provider of Taxable Service”, there is no bar to take CENVAT credit of service Tax during the period assessee is availing small-scale exemption under Central Excise Act. In the Notification, it is provided that the manufacturer shall not avail the credit of duty under Rule 3 or Rule 11 of CCR, 2002 on inputs used in the manufacture of specified goods - there is no reference to input services in the Notification - the CENVAT could not have been denied to the appellant - appeal allowed - decided in favor of appellant.
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