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2023 (5) TMI 760 - AT - Service TaxReversal of CENVAT Credit - input services and capital goods used for providing both taxable and exempted services - Rule 6(3A) of Cenvat Credit Rules, 2004 - HELD THAT:- The appellant has reversed the amount computed under Rule 6(3A) after taking into account Cenvat credit, the fact now disputed by the appellant. This fact is being noted in both the orders. As the appellant has already reversed the amount in excess of what was required to be reversed after treating ocean freight services as not exempted services, there are no reason why to remand this matter for recomputation to the original authority. Appeal allowed - decided in favor of appellant.
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