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2015 (11) TMI 724 - CESTAT BANGALORECENVAT Credit - Renting of immovable property and Leasing of vacant land - Held that:- Entire case of the Revenue proceeds on the assumption that a common cenvatable account has been maintained whereas the appellants have contended that they have maintained separate account for the exempted and taxable final services. This fact requires verification. In some of the cases, common input services have been utilized like telephone services, we agree with the learned advocate that in terms of various decisions of the Tribunal segregation of the credit relatable to the exempted final services and reversal of the same to that extent would meet the requirement of law. In this connection, reliance can be placed on Tribunal’s decision in the case of Orion Appliances Ltd. vs. CST, Ahmedabad: [2010 (5) TMI 85 - CESTAT, AHMEDABAD] and BHEL-GE Turbine Service Pvt. Ltd. vs. CCE, Hyderabad: [2009 (12) TMI 407 - CESTAT, BANGALORE ] - Matter remanded back - Impugned order is set aside - Decided in favour of assessee.
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