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2019 (6) TMI 318 - CESTAT HYDERABADCENVAT Credit - taxable as well as exempt services - Rule 6(3)(i) of Cenvat Credit Rules, 2004 - reversal of proportionate amount of Cenvat Credit in terms of Rule 6(3A) of CCR, 2004 or paying 5%/6% of the value of exempted services? - HELD THAT:- It is not in dispute that before the first appellate authority or the lower authority, the appellant has not produced evidence of having reversed proportionate amount of Cenvat Credit. The appellant has now produced a Chartered Accountant’s Certificate along with annexure which indicates the total turnovers as well as exempted turnover and the proportionate amount of Cenvat Credit to be reversed. After deducting the amount already reversed, they said to have paid differential amount just five days ago through challan dated 02.05.2019 along with interest - Subject to verification of this information by the lower authorities, the appellant is entitled to reverse proportionate amount of Cenvat Credit and need not pay amount equal to 5%/6% of value of exempted services rendered. CENVAT credit - input services - manpower supply services - denial of credit on the ground that there is no evidence that the invoices pertain to the services provided in their Visakhapatnam unit - HELD THAT:- The only point of dispute is that invoices were raised in the address of the appellant’s Hyderabad office and they did not indicate that they pertain to the services rendered in Visakhapatnam. However, now that appellant has produced a letter from manpower supplier that the services in respect of the disputed invoices were rendered in Visakhapatnam and billed in address of their Hyderabad office - The appellant is entitled to Cenvat Credit, subject to verification. Appeal allowed by way of remand.
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