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2020 (3) TMI 757 - AT - Service TaxCENVAT Credit - common input services - non-maintenance of separate records - Rule 6(3)(c) of CCR, 2004 - HELD THAT:- The Ld. Commissioner should be given an opportunity to examine the issue from the point of view of the appellant’s eligibility to avail the CENVAT Credit and utilise it after 01.04.2008. If the appellant is so eligible, the only mistake of the appellant is utilising the CENVAT Credit well in advance of the date when he was not entitled to utilise it. The interest for the differential period may have to be calculated and recovered. Ld. Commissioner should also examine the claim that there was no demand in terms of revised Rule 6(3)(c) of CCR, 2004 - matter remanded to the adjudicating authority for denovo adjudication - appeal allowed by way of remand.
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