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2017 (6) TMI 667 - AT - Service TaxCENVAT credit - tele-communication services - capital goods - input services - The Revenue alleged that the appellant, in addition to the taxable service in relation to telephone connection are also providing the exempted services of the network access to other telephone service provider - invocation of Rule 6 (3) (c), of the CCR, 2004 - Held that: - the identical issue for the previous period in the appellants’ own case has been examined by this Tribunal in the case of Idea Cellular Ltd [2009 (2) TMI 91 - CESTAT NEW DELHI], where it was held that Rule 6(3)(c) restricting utilization of credit for payment of service tax on output services to 20% of amount is attracted – but such restriction is not applicable on capital goods credit & service tax credit in respect of 17 input services specified in Rule 6(5) - the present matter is also remanded back to the adjudicating authority for verification and re-quantification of demand for excess utilized credit - appeal allowed by way of remand.
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