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2018 (3) TMI 168 - AT - Central ExciseCENVAT credit - reversal of service credit taken on management consultancy service pertaining to the unit in the location of area based exemption - Rule 7(b) of the CCR 2004 - Held that: - in the appellant own case Fosroc Chemicals India Pvt. Ltd. Versus Commissioner of Central Excise, Customs And Service Tax Bangalore-LTU [2016 (1) TMI 21 - CESTAT BANGALORE], this Tribunal has considered all the submissions of the assessee which have been raised in the present appeals also by the assessee as well as by the Department and held that In terms of Rule 7(b), the service tax attributable to service used in a unit 'exclusively' engaged in the manufacture of exempted goods is not available. The expression 'exclusively' appearing in the said Rule relates to the unit and not to the service tax. Appeal disposed off.
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