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2018 (12) TMI 1041 - AT - Service TaxCENVAT Credit - common input services which were used for both taxable and exempted services - Rule 6(3) of CCR 2004 - Held that:- As far as the services utilised in the Corporate Office on which they have taken the credit is concerned, there cannot be separate records for different projects (exempted and taxable). Therefore, the appellant had an option under Rule 6(3) of either reversing the proportionate amount of credit or paying 6% of the value of the exempted projects - impugned order upheld. As far as other demands confirmed in the impugned order are concerned, the appellant concedes the same. Penalties - Held that:- It is clear that the appellant has declared that they have maintained separate records in their return whereas they have not disclosed that they also are availing credit on common input services availed in the Corporate Office and have not reversed the proportionate amount of credit attributed to the exempted projects - penalty set aside. Appeal dismissed - decided against appellant.
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