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2012 (11) TMI 602 - CESTAT, NEW DELHIDemand – assessee provided taxable services as well as exempted services – non- maintenance of separate accounts of inputs services and capital goods used - they were entitled to utilise only 20% of the credit - excess utilisation of Cenvat credit – Held that:- Restriction to use 20% of the credit in case of non-maintenance of separate Cenvat accounts for taxable and exempted services is only in respect of inputs service credit - matter remanded to original adjudicating authority for verification of the records and to restrict the credit utilisation only in respect of inputs service credit.
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