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2010 (6) TMI 230 - AT - Service TaxCenvat Credit - . On scrutiny of records, it was revealed that the appellants had availed and utilized CENVAT credit on account of Service Tax in respect of certain taxable services consumed by them in the course of their business activity. A show-cause notice denying credit in respect of these taxable services on the ground that these were not ‘input services’ eligible for service tax credit. Demand confirmed on the ground that appellant not submitted conclusive supporting documentary evidence to justify claim. Held that - as per Rule 3 of the Cenvat Credit Rules, 2004, the appellants shall be al lowed to take credit of the Service Tax paid by them on the input services, which may be utilized by them for payment of any duty of excise on any final product or any Service Tax on any output services. Matter need verification of invoices showing purpose of use of input services. No need for segregation of credit amount used in manufacturing and input services.
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