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2018 (5) TMI 194 - CESTAT AHMEDABADReversal of CENVAT credit - Oxygen Gas cleared for medical purposes - whether the appellant are required to discharge 5%/6% of the value of the exempted products i.e. Oxygen Gas cleared for medical purposes? - Held that: - the appellant have adduced sufficient evidences viz the Chartered Accountant’s Certificate and a communication from the buyer which established the fact that they have not utilized the manpower supply service in selling/ clearing oxygen for medical purposes. Tribunal in the case of M/s Aims Industries Ltd. Versus C.C.E. And S.T. Vadodara-i [2018 (5) TMI 93 - CESTAT AHMEDABAD], has already taken a view that in the event credit on input service viz. manpower supply service was not used in providing the service for clearing Oxygen Gas for medical purposes, there was no requirement of payment of 5%/6% of the value of the Oxygen cleared for medical purposes under Rule 6(3) of CCR 2004. Appeal allowed - decided in favor of appellant.
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