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2017 (12) TMI 389 - AT - Service TaxCENVAT credit - exempted as well as dutiable services - non-maintenance of separate records - Rule 6(3)(i) of CCR Rule 2004 - non-intimation of option under 6(3A)(a) at the beginning of the year - Held that: - the issue has been settled in favor of the assessee in the case of Aster Pvt. Ltd. Vs. CCE, Hyderabad-III [2016 (6) TMI 866 - CESTAT HYDERABAD], where it was held that 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 - demand set aside - appeal allowed - decided in favor of appellant.
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