https://www.taxtmi.com/caselaws?id=77387 The Tribunal emphasized the need to verify the appellant's claim of not availing credit for common services before upholding the Service tax demand. It found merit in the argument that separate records were unnecessary if credit was not utilized for certain services. However, verification was deemed essential. The Tribunal agreed that maintaining separate accounts was not mandatory unless it was proven that credit was used for exempted services. The case was remanded for proper verification and fresh adjudication to ensure accuracy in determining the applicability of Rule 6(3)(c) and the necessity of maintaining separate accounts. en-us Wed, 06 Jan 2010 00:00:00 +0530 Fri, 29 Oct 2010 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77387 The Tribunal emphasized the need to verify the appellant's claim of not availing credit for common services before upholding the Service tax demand. It found merit in the argument that separate records were unnecessary if credit was not utilized for certain services. However, verification was deemed essential. The Tribunal agreed that maintaining separate accounts was not mandatory unless it was proven that credit was used for exempted services. The case was remanded for proper verification and fresh adjudication to ensure accuracy in determining the applicability of Rule 6(3)(c) and the necessity of maintaining separate accounts. Case-Laws Service Tax Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77387