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2017 (1) TMI 877 - AT - Service TaxReversal of CENVAT credit - Rule 6(3)(c) of Cenvat Credit Rules, 2004 - the appellant was providing taxable as well as exempted service to their customers but not maintained the separate records for exempted service - Held that: - The learned Counsel states that sub-rule 6(3) (c) relates to only input duty credit and restriction placed therein is not applicable to the capital goods credit and credit in respect of specified services, which are covered under sub-rule 6(4) and Rule 6(5) respectively - the Ministry of Finance (Board’s) Circular No. 137/203/07-CX-4 dated 01.10.2007, is relied upon, which was not dealt by the adjudicating Commissioner. The Commissioner has not dealt with a circular whether the circular is applicable in the instant case or not, we deem fit to set aside the impugned order and remand the matter back to the Commissioner (Appeals) - appeal allowed by way of remand.
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