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2018 (9) TMI 1381 - AT - Service TaxCENVAT Credit - Rule 6(3) of CCR - plea of appellant is that they have not availed credit of input services for use in exempt final products - Held that:- If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not get invoked. As such for verification of the above plea of the assessee, the impugned order is set aside and matter remanded to Original Adjudicating Authority for fresh decision based upon the outcome of factual verifications - matter on remand. Demand in respect of outward transportation of the goods is not disputed by appellant and is upheld. Penalty - Held that:- Inasmuch earlier orders of the Authorities were in favour of the assessee, there could not be any mala fide so as to attract the penal provisions - penalty set aside. Appeal disposed off.
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