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2018 (10) TMI 1540 - AT - Central ExciseCENVAT Credit - inputs/input services used for dutiable and exempted service - Rule 6(2) of CCR, 2004 - Held that:- Rule 6 gives three options to the appellant to reverse the credit and it is the option of the assessee to choose any option which is beneficial to him if he is unable to maintain separate books of accounts and demanding 6% of the value of exempted goods and services is not sustainable in law. The appellant has given the calculation in the ground of appeal that as per the appellant, the total amount credit to be reversed proportionately comes to ₹ 49,647/- which he has already reversed and therefore, the demand of 6% on the value of exempted services is not tenable. This needs to be remanded back to the original authority to verify whether the appellant has reversed the proportionate credit as claimed by him as per Rule 6(3A) of the CCR, 2004 - appeal allowed by way of remand.
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