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    <title>2009 (9) TMI 514 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellants were not required to reverse input service credit under Rule 3(5) of the Cenvat Credit Rules, 2004, only the input credit on removal of inputs. Referring to precedent, the Tribunal found the demand for service tax and Education Cess unsustainable, ultimately setting aside the order and allowing the appeal with consequential relief.</description>
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      <title>2009 (9) TMI 514 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=76982</link>
      <description>The Tribunal held that the appellants were not required to reverse input service credit under Rule 3(5) of the Cenvat Credit Rules, 2004, only the input credit on removal of inputs. Referring to precedent, the Tribunal found the demand for service tax and Education Cess unsustainable, ultimately setting aside the order and allowing the appeal with consequential relief.</description>
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