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2018 (3) TMI 106 - AT - Service TaxCENVAT credit - common input services used for providing both the category of services - Rule 6(3) of the CCR 2004 - Held that: - upon appreciation of the records maintained by the appellant, the adjudicating authority has dropped the SCN and also confirmed /appropriated the amount which was subsequently paid by the appellant. Thus, the original order passed upon appreciation of facts on record cannot be ignored to arrive at the conclusion that the appellant did not maintain separate accounts in terms of Rule 6(3A) of the rules. Since the Commissioner (Appeals) has not properly gone through the submissions of the appellant and did not scrutinise the documents submitted by the appellant in their proper prospective, the demand confirmed on the appellant in the impugned order cannot be sustained - appeal allowed - decided in favor of appellant.
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