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Cenvat Credit Initially Availed for Excise and Later Exempted Allowed for Service Tax Payment Despite Disallowance Demand.
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....Balance of Cenvat Credit availed for central excise purpose, after availing exemption under central excise, utilized for payment of service tax - demand raised for disallowing cenvat credit alleged to have been lapsed and wrongly availed by respondent - credit allowed - AT....