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2008 (2) TMI 90 - AT - Service TaxCenvat Credit Rules 6 (3) & 6 (5) – non maintenance of separate records of input services used for exempted & non-exempted services – revenue seeks to deny credit on the ground that the provisions of Rule 6 (3) (c) will be applicable – Rule 6(3) is not applicable to Rule 6(5) because Rule 6(5) stars with non-obstante clause ‘notwithstanding’ – it is undisputed that credit availed is on the service as mentioned in Rule 6(5), the credit of the entire/whole amount of service tax has to be allowed
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