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2018 (5) TMI 971 - AT - Central ExciseCENVAT credit - inputs/input services used both for dutiable and exempt final product - records with regard to the inputs being maintained by the assessee as required under Rule 6(2) of the CCR - applicability of Rule 6(3)(c) of CCR - Held that: - Both the authorities have not given any reasons as to how provisions of Rule 6(3)(c) are not applicable in the present case and how Rule 6(3)(b) is applicable - Since in the present case, the appellant is a manufacturer as well as registered as a service provider and they have maintained separate accounts with regard to inputs, therefore, the provisions of Rule 6(3)(c) will be applicable to them which specifically states that the provider of output service shall utilize credit only to the extent of an amount not exceeding 20% of the amount of service tax payable on taxable output service - Appeal allowed - decided in favor of appellant-assessee.
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