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2017 (8) TMI 110 - AT - Service TaxCENVAT credit - providing of taxable as well as exempted services - non-maintenance of separate set of books - Rule 6(3) of the CCR, 2004 - Held that: - In the SCN, no details have been provided and it has been merely issued on the ground that the respondent has availed certain amount of Cenvat Credit on capital goods & input services and as per Rule 6(6) of Cenvat Credit Rules, 2004, they are entitled to avail on 20% of credit, therefore, they are required to reverse the Cenvat Credit excessively availed by them but there is no bifurcation has been given in the show cause notice whether this entire Cenvat Credit pertains to the services other than enumerated under Rules 6(5) of Cenvat Credit Rules, 2004 or capital goods. In the absence of that evidence, the Revenue cannot alleged at this stage that the Ld. Adjudicating Authority has not verified the records - Revenue has not come with any evidence on record contrary to the verification conducted by the Ld. Adjudicating Authority - appeal dismissed - decided against Revenue.
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