2010 (12) TMI 100

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....bsp;     This appeal filed by the assessee is directed against denial of CENVAT credit on certain input services.  The lower authorities, upholding the view taken in the relevant show-cause notice, held that the appellant was not entitled to avail CENVAT credit of the service tax paid on any service which was not taxable.  The appellant had availed CENVAT credit on tw....

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....STR 280 (Tri.-Del.). In the case of Mahaveer Surfactants (supra), the departments plea that no credit of any excess duty incorrectly paid by the input-manufacturer was admissible to the manufacturer of the final product was rejected by the Tribunal, which, after examining the meaning of the expression duty leviable and paid, held that the manufacturer of final product was entitled to take credit ....

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....e respondent was rejected by the Tribunal.  In the case of Hindustan Coca Cola Beverages Pvt. Ltd. (supra) also, the Tribunal took the same view and allowed the appellant to take CENVAT credit of the service tax paid on their input service, after rejecting the Revenues plea that such service tax had been wrongly assessed at the service providers end and hence its credit was not admissible to ....