M/S. EMTA COAL LIMITED (FORMERLY EASTERN MINERALS TRADING AGENCY) Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR - Service Tax - CESTAT KOLKATA - Tri - Recovery of CENVAT Credit - Special Additional Duty of Customs - reversal of cenvat credit shown in the revised return which was filed belated - Held that - The claim of the Applicant is that they had already reversed the said wrong Credit along with the interest and reflected in the revised return filed with the Department. Prima facie, we find................................... Service Tax - Case Laws
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