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2019 (2) TMI 1479 - CESTAT MUMBAICENVAT Credit - common input services were used in the repair and maintenance of windmill situated away from their factory during the period March, 2015 to May, 2015 - non-maintenance of separate account of use of common input services - Rule 6 of CENVAT Credit Rules, 2004 - Held that:- Applicability of Rule 6 of the CENVAT Credit Rules, 2004 squarely rests on the fact that whether the appellant availed CENVAT Credit on input services and used it for providing exempted services - In the present case, demand notices have been confirmed on the premise that the appellant have utilized common input services in the manufacture of dutiable goods and maintenance and repair of windmill. The learned Commissioner (Appeals) categorically recorded the findings that the appellant failed to produce evidence to substantiate that credit availed on input services were not used exclusively in repair and maintenance of Wind Mills used for generation of electricity, which the appellant controverted before this Tribunal placing evidences. I am of the view that these evidences need to be scrutinized since not produced before the adjudicating authority. Appeal allowed by way of remand.
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