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2018 (10) TMI 464 - AT - Central ExciseCENVAT Credit - input service availed for trading activities as well as export activities - Rule 6(3) of Cenvat Credit Rules - extended period of limitation invoked - Held that:- The impugned order is set aside and matter remanded so as to enable the assessee to reverse the proportionate credit availed in respect of input services utilized for trading purposes - The appellant’s plea that export is not an exempted service and as such there is no requirement for reversal of any credit as also the plea of limitation is kept open for Adjudicating Authority to re-decide - appeal allowed by way of remand.
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