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2018 (2) TMI 926 - AT - Service TaxCENVAT credit - input/input services - Revenue is of the view that as the goods exported by the respondent is an exempted goods, therefore as per Rule 6(1) of the Cenvat Credit Rules 2004, they are not entitled to cenvat credit on input/input services used for manufacturing of exempted goods - Held that: - identical issue decided in the case of JOLLY BOARD LTD Versus COMMISSIONER OF CENTRAL EXCISE [2014 (3) TMI 124 - CESTAT MUMBAI], where it was held that CENVAT credit used in the manufacture of final product being exported irrespective of the fact that final product are otherwise exempted by provisions of Rule 6(6)(v) of the CENVAT Credit Rules, 2004 are applicable - refund allowed - appeal dismissed - decided against Revenue.
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