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2018 (5) TMI 1963 - AT - Service TaxCENVAT credit - trading activity/exempt services - non-maintenance of separate accounts in respect of the exempted and taxable services - Rule 6(3) of the CENVAT Credit Rules - HELD THAT:- Para 13 of the order-in-appeal referred to Rule 6 (3A)(e) of the CENVAT Credit Rules to charge interest and modifies para 29(iii) of the order-in-original accordingly. Accordingly, it is found from the order-in-original that Rule 6(3A)(e) was not referred to in it and it does not appear that appellant was issued a notice invoking this rule. The appellant should be given an opportunity to defend himself against the provisions of this rule and the interest applicable there-under. Matter remanded back to the Commissioner (Appeals) for denovo adjudication after following the principles of natural justice - appeal allowed by way of remand.
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