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2013 (12) TMI 1378 - CESTAT CHENNAIProportionate distribution of service tax – Input service distributor - Credit availed on exempted units excluded – Held that:- Proportionate distribution of service tax was not required under the Rules as applicable at the material time – Following Ecof Industries (P.) Ltd. Versus Commissioner of Central Excise, Bangalore [2009 (10) TMI 171 - CESTAT, BANGALORE] - the appellants are eligible for relief – Order set aside and the matter remanded back to the adjudicating Commissioner for the limited purpose of re-quantification by demand – Decided in favour of assessee.
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