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2016 (8) TMI 307 - AT - Service TaxCenvat credit – common input services - credit on capital goods used exclusively for providing exempted services - Held that: - appellant is maintaining separate account as required under Rule 6(2) of the CCR, 2004 and there is no contrary finding save and except as alleged by the Id. Commissioner that in the statement of Senior Manager (finance), he did not state unambiguously. - In view of the clinching documentary evidence, no reliance can be placed on unambiguous statement of the officers. The appellant has fulfilled the condition of Rule 6(2) of CCR. Demand set aside. Interest and penalties set aside. The impugned order is set aside save and except the issue relating to credit pertaining to capital goods used exclusively for providing exempted services which are not contested by the appellant – decided partly in favor of appellant.
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