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2010 (12) TMI 297 - AT - Central ExciseCenvat credit – Assessee provides exempted as well as taxable services but did not make separate account and take Cenvat Credit to the extent 20% - In a show-cause notice, the department proposed to recover the credit so utilized, on the ground that any of the input services were not shown to have been used in, or in relation to, the output services - Held that: the view taken by the lower appellate authority that no nexus requires to be established between the input service and output service cannot be sustained. - matter remanded back with a direction to the original authority to take fresh decision on the issue in accordance with law after considering the Honrable High Court’s judgment in Ultratech Cement Ltd. case (2010 -TMI - 78203 - BOMBAY HIGH COURT )
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