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2018 (9) TMI 35 - AT - Service TaxCENVAT Credit - common input/input services used for providing taxable as well as Exempted Services provided by the appellant - case of Revenue is non maintenance of separate records - Held that:- In appellant own case MAGNUM VENTURES LTD. VERSUS C.C.E. GHAZIABAD [2016 (8) TMI 307 - CESTAT ALLAHABAD], Tribunal that appellant is maintaining separate account as required under Rule 6(2) of the Cenvat Credit Rules, 2004 and credit need not be reversed - demand @ 5% of the value of the exempted services is not sustainable - appeal allowed - decided in favor of appellant.
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