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2017 (12) TMI 902 - AT - Service TaxCENVAT credit - input services used to provide taxable as well as exempt services - non-maintenance of separate records - Held that: - in view of the provisions of sub-rule (5) of Rule 6 of the rules the appellant will be entitled for the Cenvat credit on such input services, irrespective of the fact that such services were used for providing both taxable as well as exempted services - the authorities below have not specifically observed with regard to the nature of services used/utilised by the appellant for providing both categories of services - the matter should go back to the original authority for verification of the specific services which were used by the appellant for providing both category of services - appeal allowed by way of remand.
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