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2013 (7) TMI 346 - AT - Service TaxCenvat Credit - Rule 6(7) - input services - separate accounts - manufacture of exempted goods and for providing output services – provisions relating to dispute between 2004 to 2008 - Held that:- appellant had in fact filed their application with the Commissioner of Service Tax within the prescribed period of 6 months - had it been transmitted at once to the CCE, it would probably have been received at his end also within the said period - a person seeking the benefit of the above sub-rule (which has retrospective effect from 10/09/2004) should make an application to the Commissioner of Central Excise within a period of 6 months - the purpose of the beneficial provisions of Rule 6(7) ibid should not be defeated on the hypertechnical ground that the party’s application, though received by the department within the prescribed period, reached the Commissioner of Central Excise a day or two after such period – case remanded back to the Commissioner for adjudication – application decided in the favour of the assessee.
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