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2018 (5) TMI 770 - CESTAT NEW DELHICENVAT credit - appellant is manufacturing both dutiable, as well as, exempted excisable goods - Rule 6 of CCR - Held that: - It is an admitted fact on record that the appellant had exported the business auxiliary service and availed the service tax exemptions for such exportation - Sub-rule (7) of Rule 6 of the Cenvat Credit Rules was inserted with effect from 01.07.2012, providing for non-inclusion of the value of service, which was exported. Since the authorities below have not specifically discussed the applicability of sub-rule (7) of Rule 6 of the Cenvat Rules to the facts and the circumstances of the present case, the matter should go back to the original authority for a proper fact finding - appeal allowed by way of remand.
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