Court Overturns Demand Due to Lack of Evidence in SCN; Rule 14 of Cenvat Credit Rules Not Justified.

Reversal of credit on input services proportionate to the trading activity - there is no allegation in the said SCN that the appellants had taken credit of any inadmissible Cenvat credit - SCN did not make out a case for invocation of provisions of Rule 14 of Cenvat Credit Rules, 2004 - demand set aside - AT .....

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