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2018 (6) TMI 193 - AT - Service TaxUtilisation of CENVAT credit - Reversal of CENVAT credit - provision of exempted as well as taxable services - non-maintenance of separate records - Rule 6(3)(c) of the CCR - non-utilization of CENVAT credit in excess of 20% - time limitation - Held that:- The demand of tax liability is only in respect of the two months September, 2004 and December, 2004 wherein CENVAT credit in excess have been utilized - there is no time period mentioned in Rule 6(3) (c) of the CENVAT Credit Rule for collecting the CENVAT credit. In respect of same assessee, similar issue raised in the case of IDEA CELLULAR LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, ROHTAK [2009 (2) TMI 91 - CESTAT NEW DELHI], where it was held that if during certain months, the credit utilization for payment of service tax was less than the 20% ceiling specified in Rule 6(3) (c) of CENVAT Credit Rules, 2002, the unutilized credit of those months has to be adjusted against utilization in excess of the 20% ceiling, in other months. Appeal allowed - decided in favor of appellant.
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