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2019 (2) TMI 1092 - AT - Central ExciseCENVAT Credit - common input services used for dutiable goods and exempted services - non-maintenance of separate records - demand of 6% / 5% (whichever applicable) of the value of the exempted input services as per Rule 6(3)(i) of the CENVAT Credit Rules, 2004 - proportionate credit already reversed - Held that:- The appellants have already reversed the proportionate CENVAT credit in terms of Rule 6(3)(ii) read with Rule 6(3A) and therefore, he is not required to pay 5% / 6% of the value of the exempted service as demanded by the Commissioner (A) - appeal allowed - decided in favor of appellant.
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