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2017 (9) TMI 1556 - AT - Service TaxCENVAT credit - taxable services as well as non-taxable services - non-maintenance of separate set of books - Held that: - reliance placed in the case of M/s. Aster Pvt. Ltd. Versus CC&CE, Hyderabad [2016 (6) TMI 866 - CESTAT HYDERABAD], where it was held that Rule 6(3A), as seen expressly stated is nothing but a procedure contemplated for application of Rule 6(3). Therefore, the argument of the Revenue that the requirement to intimate the department about the option exercised, is mandatory and that on failure, the appellant has no other option but to accept and comply Rule 6(3)(i) and make payment of 5% / 10% of sale price of exempted goods / value of exempted services is not acceptable or convincing - appeal allowed - decided in favor of appellant.
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