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2018 (9) TMI 922 - AT - Service TaxCENVAT credit - common input services used in providing both taxable and exempted services - non-maintenance of separate records - Rule 6(3) of CCR - Held that:- The learned Commissioner has not appreciated the evidence put forth by the appellant regarding the maintenance of separate accounts. It is on record that in respect of each of the appeals, the appellants have produced a Chartered Accountant certificate which certifies the maintenance of accounts by the appellants. The appellants have maintained separate records and as such, there is force in the arguments made by learned counsel for the appellant-assessee. However, on going through the summary submitted by the counsel for the appellants, we find that there is an amount of ₹ 29,24,565/- which remains to be reversed by them. Appeal allowed in part.
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