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2017 (6) TMI 513 - AT - Service TaxCENVAT credit - input services - services utilized for trading activity that is sale of motor vehicles - Held that: - during the relevant period CENVAT credit for the input services utilized for taxable and exempted services was admissible as per provisions of rule 6(5) of CENVAT Credit Rules, 2004, which was deleted by N/N. 3/2011-CN (NT) dated 01/03/2011 with effect from 01/04/2011 - When the period involved is from 2005-06 to 2009-10, there cannot be liability of reversal of CENVAT credit against the respondent - credit allowed - appeal dismissed - decided against Revenue.
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