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2019 (1) TMI 510 - AT - Service TaxCENVAT Credit - unregistered premises taken on rent - trading of goods - reversal of proportionate cenvat credit attributable to trading of goods in view of Rule 6(3) of the Cenvat Credit Rules 2004 - Held that:- The assessee had not submitted any documentary evidence to support the claim that premises no. 67 is not used for providing exempted services or manufacturing activities and ultimately he confirmed the reversal of proportionate credit as demanded in the show-cause. If this is the finding of the adjudicating authority, it is not understood as to how, he being the same person in position passed another order just two days before on 23.08.2016 stating that renting of premises at unit no. 67 has no nexus with the output service which is provided by the assessee from unit no. 65. Admittedly, appellant has reversed the credit basing on Rule 6(3) of Cenvat Credit Rules in proportion to its dutiable and exempted services. This being the factual position and the documents on record, it cannot be said that appellant is to be penalised twice by invoking alternate provisions of the statute - In the instant case, appellant’s premises appears to be one and same having different room numbers as throughout the case record, room number and premises number are used interchangeably - availment of cenvat credit against renting of premises number 67 is admissible. Appeal allowed - decided in favor of appellant.
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