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2018 (5) TMI 1218 - AT - Service TaxReversal of CENVAT credit - amounts received by the appellant were more than the amount on which service tax was paid. Revenue entertained a view that the balance amount was also a service and it was an exempted service - invocation of Sub Rule (3) of Rule 6 of Cenvat Credit Rules, 2004 - Held that: - the value on which Revenue has demanded amount under Sub Rule (3) of Rule 6 of CCR 2004 does not represent value of exempted services - demand set aside - appeal allowed - decided in favor of appellant.
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