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2011 (2) TMI 57 - AT - Service TaxDemand - input service credit – assessee availed services used in relation of the manufacture of final products as well as in relation to selling and marketing of final products - appellants are not maintaining separate account of input service credit for dutiable as well as exempted goods - contention of the department that as the services are common input service therefore whole of the credit cannot be allowed - appellants are not entitled to avail input service credit in full but they have to reverse input service credit proportionately – matter remanded back to adjudicating authority to requantify the amount of inadmissible input service credit - appeals disposed of
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