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2019 (4) TMI 1599 - AT - Service TaxCENVAT Credit - input services - common input services used for taxable as well as exempt services - non-maintenance of separate records - HELD THAT:- The very basis of the finding is not sustainable in law as the Department has failed to prove that these input services are also used in or in relation to the provisions of exempted services i.e. trading in securities. In the absence of such co-relation, Rule 6(3) is not applicable. Appeal allowed - decided in favor of appellant.
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