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2015 (10) TMI 1927 - AT - Service TaxClaim of CENVAT Credit - input service of rent used for providing Services of Motor Vehicles - revenue contents that part of the total area taken on lease was used for activities other than taxable services and proposed to reverse proportionate credit - Held That:- Taking into consideration of the leased area used for providing taxable service, the relevant service tax paid in respect of lease rent for that area should be allowed as Cenvat credit. - Rule 6(3) shall not apply - Applied when there is use of common input without maintenance of account - No suspicion shall deny the CENVAT credit suffered on rent paid – Appeal allowed and no penalty charged – Decided in favour of Appellant.
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