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2019 (2) TMI 591 - AT - Service TaxCENVAT Credit - trading of goods which is an exempted activity from service tax as per the Negative List - Rule 6(3) of the CCR - Held that:- The appellant has categorically stated in the reply that they have not taken any CENVAT credit on any of the input services which is used by the show-room - Further even if Rule 6(3) is applicable, the appellant is required to reverse proportionate credit only which is relating to trading whereas in the impugned order, entire credit has been disallowed which is not permitted under law - Further the Commissioner has not given the personal hearing to the appellant and thereby violated the principles of natural justice. The case needs to be remanded back to the adjudicating authority who will pass a de novo order after considering the reply of the appellant - appeal allowed by way of remand.
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