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2009 (5) TMI 334 - AT - Service TaxUse of common inputs in providing taxable and exempted services - It is the assumption of the Revenue that the service rendered to J&K region would fall under exempt category. The ld. Chartered Accountant took pain to show that J & K region itself is outside the purview of the Act governing the service tax. - When this is the case the appellant would not come under the purview of Cenvat Credit Rule 6(3)(c) and there would not be any requirement for them to maintain separate account. Consequently the restriction of 20% credit will not be applicable. – stay granted - The second demand relates to the denial of input service tax paid on the sales commission paid by them - The contracts include both sales as well as AMC. It is his contention that they cannot be vivi-sected and the denial of input service tax credit on the service tax paid on the sales commission is not justified. Prima facie, we are of the view that the appellants have a strong case in his favour. – stay is granted
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