2017 (4) TMI 1238

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....ondent : Hrishikesh, Advocate ORDER Anil Choudhary (Judicial Member) The present appeal is filed by the revenue against Order-in-Appeal No. 115-116/CE/NOIDA/09 dated 29/04/2009 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The respondent M/s Free Scale Semiconductors India (P) Ltd. is a STPI unit having Customs License dated 30th May, 2006, issued by the Divisional As....

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....t service provider as per Rule 2(p) of CCR 2004 and hence there was no input service on which Cenvat credit of service tax could be taken under Rule 2 (l)(i) and rule 6 (1) of CCR, 2004. 5. The said ground is not sustainable for the reason that had such Cenvat credit been not admissible, the Revenue could have issued show cause notice for recovery of such inadmissible Cenvat credit whereas the fa....