2012 (9) TMI 210

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....han, D.R.   Per D.N. Panda:   Learned Counsel submits that discharge of service tax liability by a recipient of taxable service being proper discharge thereof, that entitles the appellant to enjoy Cenvat credit of the same. Such credit cannot be denied. The question whether the Cenvat Credit earned on input used in manufacturing activity can be utilized for discharging tax liabilit....