Tribunal Rejects Department's Argument on CENVAT Credit Reversal; Supreme Court's Hindustan Zinc Ruling Applies to Input Services.

Reversal of CENVAT Credit - when the Tribunal rejected the contention of the Department regarding the distinction made between ‘input’ and ‘input service’, it is not possible to accept the submission made by the learned authorized representative of the Department that the judgement of the Supreme Court in Hindustan Zinc Ltd. would not be applicable to the present case since it relates to ‘input services’ and not ‘inputs’ - AT .....

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