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2015 (9) TMI 1581 - AT - Service TaxCENVAT credit - input services used for manufacture of taxable as well as exempt goods - non-maintenance of separate records - Held that: - In view of subsequent compliance with the provisions of Rule 6(3)(ii) of CCR, with the payment of credit required to be reversed along with interest, there is substantial compliance of the law - The failure if any is only procedural lapse of not filing the declaration of availing option - appeal allowed - decided in favor of appellant.
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