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Past service-tax demand can be recovered by adjusting current cenvat credit

December 2, 2016[2017] 77 59 (Mumbai - CESTAT)

Service Tax: Where assessee was engaged in service of renting of immovable property and during period 2007-08 to 2009-10 it paid service tax under section 73 from cenvat credit available on 31-1-2011 along with interest and Adjudicating Authority held that as per rule 3(4) of Cenvat Credit Rules, cenvat credit available on 31-1-2011 could not have been utilised by assessee for payment of tax pertaining to period 2007-08 to 2009-10, in view of Board Circular dated 28-3-2012, there was no restriction to utilise cenvat credit even at later date at time of payment of service tax

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