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2008 (8) TMI 184 - AT - Service TaxCommon input service used in rendering both dutiable and exempted services – allegation of utilization of input service credit in excess of 20% - factual inaccuracy which unfortunately appellant did not point out before the lower authorities, is that major portion of the credit availed was from the capital goods credit and not the input service credit – 20% restriction is only in respect of the input service credit – matter remanded to original authority for de novo decision
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