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2018 (7) TMI 175 - AT - Service TaxCENVAT credit - proportionate credit in terms of trading activity - Held that:- Discernably, the adjudicating authority has denied the entire quantum of credit availed by the appellant without going into any proportionate eligibility in terms of provisions laid down in CCR - there is case for remanding the matter for de novo consideration to reconsider the net liability of the appellant after calculating the same in terms of Rule 6 (3AA) of the CCR 2014 - appeal allowed by way of remand.
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