TMI Blog2017 (12) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... pective of the fact that such services were used for providing both taxable as well as exempted services - the authorities below have not specifically observed with regard to the nature of services used/utilised by the appellant for providing both categories of services - the matter should go back to the original authority for verification of the specific services which were used by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services used for providing such exempted service. Thus, the department entertained the view that the appellant availed unutilised Cenvat credit for service tax payment in excess of 20% of the service tax payable for non-maintenance of books of account as provided under Rule 6 of the Cenvat Credit Rules, 2004. Accordingly, the department sought to recover the Cenvat amount of ₹ 2,92,831/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be entitled for the Cenvat credit amounting to ₹ 2,24,927/- in terms of Rule 6(5) ibid. 3. On the other hand, the ld. DR reiterates the findings recorded in the impugned order. 4. Heard both sides. 5. Rule 6 of the Cenvat Credit Rules, 2004 provides that the assessee should maintain separate records in respect of taxable output services and exempted serviced provided by it. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding both taxable as well as exempted services. However, I find that the authorities below have not specifically observed with regard to the nature of services used/utilised by the appellant for providing both categories of services. Therefore, I am of the view that the matter should go back to the original authority for verification of the specific services which were used by the appellant for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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