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2015 (12) TMI 324 - AT - Service TaxCenvat Credit - Demand of service tax at the rate of 5/8/10% of the value of the exempted final products, in terms of the provisions of Rule 6(3) of the Cenvat Credit Rules - simultaneous maintenance of separate accounts for inputs and a common cenvatable account for input services - Held that:- Admittedly the provisions of Rule 6, nowhere lay down that such a simultaneous procedure followed by an assessee in respect of inputs and input services cannot be followed. In the absence of the same, to read so in the said Rule would amount to introducing a condition in the Rule, which is not permissible. As such we are of the view that if the appellant has maintained separate accounts for the inputs and has reversed the proportionate Cenvat credit in respect of input services, the provisions of Rule 6(3) do not get attracted. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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