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2019 (11) TMI 61 - CESTAT MUMBAICENVAT Credit - common input services, used for providing the taxable output services and for the exempted service - Non-maintenance of separate records - sub-rule (3) of Rule 6 of CCR - HELD THAT:- The fact is not under dispute that the appellant had reversed an amount of ₹ 2,66,487/- and also paid interest amounting to ₹ 1,47,059/- in respect of the irregular cenvat credit availed for the services provided by M/s. Prithvi Café at Juhu - Since the appellant had reversed the cenvat credit and also paid interest before issuance of show cause notice, such reversal of credit should be construed as non-availment of cenvat credit and in such eventuality, the restrictions contained in Rule 6 ibid would not be applicable. Appeal allowed - decided in favor of appellant.
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