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2017 (7) TMI 989 - AT - Service TaxCENVAT credit - Chartered Accountant Services - common input services - Security Service - Telephone Service - Held that: - where contention of the assessee was that their transaction was covered by provisions of Sub-rule (1) of Rule 6 of CCR, 2004, it was necessary for Revenue to establish in the Show Cause Notice that the said transaction attracted provisions of Sub-rule (2) of said Rule 6 that Cenvat Credit was availed in respect of such input services to such extent that they were used for providing both taxable & exempted services and no separate account was maintained and hence provisions of Sub-rule (3) of Rule 6 ibid were invocable - I do not find from the said Show Cause Notice that Cenvat credit was availed on such quantity of input service which was used for providing exempted output service and the situation was covered by Sub-rule (1) of said Rule 6. Therefore, there was no case for invocation of Sub-rule (3) of said Rule 6. The said SCN dated 13/03/2015 is not sustainable - appeal allowed - decided in favor of appellant.
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