CCE vs Jagatjit Industries Ltd.
Cenvat credit of service tax: Credit wrongly availed but later reversed on irregularity being detected-Concurrent finding by lower authorities that credit wrongly availed was reversed, No question of any demand of tax or interest on credit reversed and not availed of, Appeal dismissed-The assessee provided management consultancy service exigible to service tax. It wrongly availed cenvat credit in respect of service tax paid but the [LexDoc Id : 416134]
