Commissioner's Decision on CENVAT Credit Reversal Deemed Contrary; Appellant Entitled to Refund u/r 6 (3) (i).

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....Refund of CENVAT Credit reversed - There are no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule 6 (3) (i) is against the provisions of law. The appellant would be eligible for refund after reversal / paying of proportionate credit on exempted services by applying Rule 6 (3) (i). - AT....