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2018 (4) TMI 1330 - AT - Service TaxCENVAT credit - recovery of an amount of 8% of the value of exempted/ non-taxable services - appellant provided taxable as well as exempt services - non-maintenance of separate records - Rule 6 of the CCR 2004 - Held that: - the appellant had already reversed the CENVAT credit and also paid interest on such reversal - Since on the date of passing of the impugned orders, there were no outstanding liability recoverable from the appellants, the demand of amount in terms of Rule 6(3) of the rules cannot be sustained. Taking of irregular CENVAT credit and subsequent reversal thereof, has not been specifically mentioned either by the appellants in the periodic returns or discussed by the authorities below in the show cause notice /impugned order - for ascertaining the reversal of credit as asserted by the appellants, the matter should go back to the original authority. Appeal allowed by way of remand.
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