Appellate Tribunal rules in favor of appellant, allows stay petition unconditionally. Modvat Credit recovery would result in double payment.

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, allowing their stay petition unconditionally. The Tribunal held that the appellant had paid the service tax in cash, and recovering the Modvat Credit used earlier would lead to double payment.

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The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant who had paid service tax using Modvat Credit, then paid in cash, and later took credit suo motu. The Tribunal found that the appellant had paid the tax in cash and recovering the credit used earlier would result in double payment. The stay petition was allowed unconditionally.

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