Cenvat credit reversal with interest confirms no initial availment; no demand u/r 6(3)(b) justified.

Cenvat credit on common services stand reversed with interest, and hence, it is to be presumed as not having been taken up initio. In such a case there will be no justification for any demand under Rule 6 (3) (b) of the Cenvat Credit Rules - AT .....

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