Service Tax Payment Shifted from CENVAT Credit to Cash, Re-Credit Eligibility Confirmed for Respondent.

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....Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash - Once they paid the service tax in cash, they become eligible for the re-credit of amount paid by them from cenvat....