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2018 (5) TMI 567 - HC - Service TaxCENVAT credit - common input services - Whether the 1st respondent is correct in denying the entire common input service credit availed by the Appellant on an incorrect factual premise that the appellant has availed the option under Rule 6(2) of CCR for certain common input services and Rule 6(3) of CCR for certain other common input services? - Matter is remanded to CESTAT, Chennai for fresh consideration on merits.
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