CENVAT Credit Recoverable Despite Service Tax Paid Under Wrong Head, Per Rule 2(l) of CENVAT Credit Rules.

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....Recovery of CENVAT Credit - recipient of service - payment of service tax under wrong head - in terms of Rue 2 (l) of CCR, the appellant is entitled to take cenvat credit of any input service, which is received, by whatever name called, which is utilised in the manufacture of dutiable goods, or providing of taxable output service - credit allowed - AT....