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    <title>2016 (10) TMI 272 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the Appellant, setting aside the Commissioner (Appeals)&#039;s order on the demand of CENVAT Credit and penalty. The decision was based on the legal position that CENVAT credit of service tax paid by the service provider is available to the service recipient under Rule 3 of the Cenvat Credit Rules, 2004, irrespective of any exemption granted.</description>
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      <description>The Tribunal ruled in favor of the Appellant, setting aside the Commissioner (Appeals)&#039;s order on the demand of CENVAT Credit and penalty. The decision was based on the legal position that CENVAT credit of service tax paid by the service provider is available to the service recipient under Rule 3 of the Cenvat Credit Rules, 2004, irrespective of any exemption granted.</description>
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