Cenvat Credit Dispute: Incorrect Reporting in ST-3 Return Leads to Unjust Demand Without Identified Exempted Services.

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....Cenvat Credit - Amount towards Exempted service wrongly shown in ST-3 return - In the absence of identification of the exempted service provided by the appellant and in the wake of the assertion of the appellant that it had not provided any exempted services during the relevant period, the demand cannot be sustained - AT....