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2018 (6) TMI 1490 - AT - Service TaxCENVAT Credit - various input services used in providing taxable and exempted output services - non-maintenance of separate records - Rule 6(3A) of Cenvat Credit Rules, 2004 - Held that:- The issue is covered by the judgment of Hon’ble Madras High Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS GOYAL PROTEINS LTD. [2014 (2) TMI 1321 - RAJASTHAN HIGH COURT], where it was held that the assessee, having accepted before the Tribunal to reverse the Cenvat credit as recorded by the Tribunal as regards reversal of the amount involved under such a situation, the High Court held that when the matter has been remanded back to the Adjudicating Authority to redetermine the credit in accordance with law there was no substantial question of law and accordingly dismissed the appeal of the Revenue. To ascertain the exact amount required to be reversed on the input services used in providing the exempted output services, the matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand.
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