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2015 (2) TMI 1379 - AT - Service TaxCENVAT Credit - amount to be reversed attributable to the trading activity of the appellant in respect of which cenvat credit is not admissible - HELD THAT:- If services are identifiable to have been used only for providing dutiable services exclusively, there is no need to reverse any portion of the credit on the basis of proportion of trading activity to the total turnover or even for exempted services. Since the calculation did not take this aspect into account then matter has to go back for fresh consideration. The impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication after giving reasonable opportunity to the appellants to present their case and call additional evidences in support of the case - Appeal allowed by way of remand.
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