CENVAT Credit Reversal Overturned: No Demand Sustained Due to No Credit Use on Inputs and Capital Goods.

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....Reversal of CENVAT Credit - providing services at concessional rate of service tax / abatement - the appellant has not taken any CENVAT credit on inputs and capital goods. Further there is no restriction with respect to availment of CENVAT credit on input services - No demand can sustain....