2013 (8) TMI 29

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....alf of the appellant. There is a written submission filed by the appellant for considering the issue on merits. The same is taken on record. 2. Heard the ld. D.R. and perused the records. 3. It transpires that the appellant had availed the cenvat credit on service tax paid. The said cenvat credit was sought to be denied to the appellant on the ground that the appellant has to pay the amount ....