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2020 (3) TMI 1383 - AT - Central ExciseCENVAT Credit - requirement to pay 5%/6%/7% of the value of exempted services - rule 6 of Cenvat Credit Rules, 2004 - HELD THAT:- Demand was raised under Rule 6(3A) i.e. 5%/6%/7% of the value of exempted services. It is the submission of learned Chartered Accountant that during the period involved in all the three cases, no Cenvat credit of common input services was availed. If this is correct, then the question of raising any demand under Rule 6(3A) will not arise. However, the fact whether during the period 2013-14 to 2015-16 appellant has not availed Cenvat credit or otherwise, has neither been properly submitted by the appellant nor the Adjudicating Authority or Commissioner (Appeals) has verified. The matter should go back to the Adjudicating Authority to verify whether the appellant has availed Cenvat credit on common input service during the relevant period - Appeal allowed by way of remand.
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