Appellant's Payments Not Service Tax, CENVAT Credit Reversal Invalid, Demand for CENVAT Credit Unjustified.

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....CENVAT credit - If the contention of the department is accepted that the appellant cannot be treated as service provider then in the such case payment made by the appellant should not be treated as payment of service tax, accordingly it amounts to reversal of Cenvat credit availed by them, for this reason also demand of Cenvat credit does not exist - AT....