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2019 (5) TMI 916 - AT - Service TaxCENVAT Credit - common input services used for providing taxable and exempted services - Rule 6(3) of CENVAT Credit Rules, 2004 - appellant had not filed any intimation regarding their option to follow the procedure prescribed in Rule 6(3)((ii) read with sub-rule (3A) of Rule 6 of the CENVAT Credit Rules, 2004 - demand of an amount equal to 8% (6% w.e.f 07.07.2009) of the value of exempted services provided by them - HELD THAT:- The issues raised in the present appeal are identical to those decided by CESTAT in case of M/S. HDFC BANK LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE-II [2018 (9) TMI 312 - CESTAT MUMBAI] and M/S. UCO BANK, KOLKATA VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA [2014 (9) TMI 820 - CESTAT KOLKATA]. Since the issue is no longer res-integra and covered by the earlier decisions of tribunal, we respectfully follow the earlier orders, and remand this matter back to the adjudicating authority to reconsider the issue of limitation - In respect of all other issues including interest and penalties we agree with the findings in the impugned order subject to re-quantification of same depending on the findings on the issue of limitation. Appeal allowed by way of remand.
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