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    <title>Stay Granted: Cenvat Credit Use Under Reverse Charge Deemed Revenue Neutral; Eligible for Cash Refund if Unutilized.</title>
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    <description>Utilisation of Cenvat credit for payment under Reverse charge - the situation is revenue neutral in as much as even if the impugned service tax was paid in cash, the same indisputedly was available as CENVAT credit, which in case the same could not be utilised, would prima facie be available for refund in cash - stay granted - AT</description>
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      <description>Utilisation of Cenvat credit for payment under Reverse charge - the situation is revenue neutral in as much as even if the impugned service tax was paid in cash, the same indisputedly was available as CENVAT credit, which in case the same could not be utilised, would prima facie be available for refund in cash - stay granted - AT</description>
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