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2019 (8) TMI 491 - AT - Service TaxCENVAT Credit - common input services used for taxable as well as exempt goods - Rule 6(3)(c) of the CENVAT Credit Rules, 2004 - non-maintenance of separate records - utilisation of CENVAT credit in excess of the percentage envisaged in Rule 6(3)(c) - suppression of facts - HELD THAT:- The appellant is disputing the quantification from the very beginning while filing the reply to the show-cause notice itself. Further, the appellant has reversed the amount of ₹ 11,37,010/- along with interest of ₹ 2,18,128/- and informed the department. The previous authority after observing the reversal along with interest still held that the appellant was liable to reverse ₹ 14,21,259/-. This finding recorded by the previous authority as well as on remand by the adjudicating authority is factually incorrect and as per the detailed quantification, the appellant was required to reverse ₹ 11,37,010/-, which was reversed by them along with interest. Appeal allowed - decided in favor of appellant.
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