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2018 (5) TMI 1138 - AT - Service TaxCENVAT credit - input services used for output service i.e. export cargo handing service - providing of taxable as well as exempt services - invocation of Rule 6 of CCR 2004 - Held that: - Since the appellant paid service tax on the output service, denial of cenvat credit is incorrect - Though the adjudicating authority decided the matter on principle but did not verify factual aspect of amount of cenvat credit attributed to the exempted cargo handling service vis-a-vis service tax paid by the appellant in respect of export cargo handling service, if it is found to be correct that that appellant have paid service tax which is more than the cenvat credit attributable to the export cargo handling then the demand will not exist. Matter remanded to the adjudicating authority to decide the matter a fresh after verifying the records of the assessee - appeal allowed by way of remand.
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