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2010 (6) TMI 395 - AT - Central ExciseCenvat credit of service tax – Input service used in dutiable and exempted goods – Demand of 10% of value of exempted – cenvat credit in respect of common input services reversed before adjudication order – As per section 73 of Finance Act, 2010 amending Cenvat Credit Rules, 2004 reversal of amount equal to credit on input services used in exempted goods is sufficient compliance if rules 6(4) – Such retrospective amendment covers issue in favour of assessee – Demand 10% set aside
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