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2019 (2) TMI 689 - AT - Service TaxNon-payment of service tax on 40% value - abatement under notification availed - restaurant service - restriction imposed by provisions of Sub-rule (7) of Rule 4 of Cenvat Credit Rules, 2004 - Held that:- The issue covered by the decision in the case of COLLECTOR OF C. EX., ALLAHABAD VERSUS RAM SWARUP ELECTRICALS LTD. [2007 (5) TMI 116 - HIGH COURT , ALLAHABAD], where it was held that in respect of the availment of modvat credit there is no restriction during the impugned period - Since during the period from 01.07.2012 to 31.03.2013 there was no such restriction to avail Cenvat credit within 6 months from the date of receipt of services, by following the ruling of Hon’ble High Court, the appellant were eligible for Cenvat credit of ₹ 4,06,292/- - credit allowed - appeal allowed - decided in favor of appellant.
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