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2010 (1) TMI 348 - AT - Service TaxCenvat Credit-Input Service- Appellant is engaged in the manufacture of EPABX System and other similar goods and they also provide services of erection, commissioning and installation, maintenance and repairs, commercial training and coaching, consulting engineer, scientific and technical consultancy service. Service tax demand has been confirmed against the appellant on the ground that appellants had availed Cenvat credit in respect of services which are used in respect of services provided in J&K state and SEZ which were exempted during the relevant time and while paying the Service tax they were required to utilize only 20% of the credit available for payment of Service tax on the input service in accordance with the provisions of Rule 6(3)(c) of Cenvat Credit Rules, 2004. Penalty equal to the Service tax demanded interest on the Service tax demanded have been imposed. Held that- verification not made as to statement of appellant that credit not taken on all ten common services and separate accounts not required to be maintained. Detailed discussion on applicability of Rule 6 of Cenvat Credit Rule 2004 absent in impugned order. Pre-deposit waived. Matter remanded to Commissioner for fresh adjudication.
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