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2018 (7) TMI 789 - AT - Service TaxBenefit of Rule 6(5) of the Cenvat Credit Rules 2004 - Insertion of sub-rule 3AA in Cenvat Credit (Third amendment) Rules, 2016 with effect from 01.04.2016 - Held that:- Sub-rule 3AA says that manufacturer or a provider of output service who failed to exercise the option provided under sub-rule (3) is supposed to be given a chance by the competent authority to follow the procedure and pay the amount referred in clause 2 of sub-rule 3. In view of non-extension of benefit provided under Rule 6(5) to the appellant by the adjudicating authority to the appellant which would require production and scrutinisation of documentary evidence. It is a fit case which should be remanded to the original adjudicating authority for fresh adjudication - appeal allowed by way of remand.
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