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    <title>2015 (9) TMI 1034 - CESTAT AHMEDABAD</title>
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    <description>The appellant&#039;s appeal against the Order-in-Appeal upholding the Original Order was successful. The appellant&#039;s method of paying service tax on various services, including exempted ones, without maintaining separate accounts was deemed acceptable. The appellant&#039;s retrospective exercise of the option under Rule 6(3) of the Cenvat Credit Rules, 2004, for previous periods was upheld, supported by compliance with CBEC Circular No. 868/6/2008-CX. The court found the appellant&#039;s consistent payment according to prescribed percentages for exempted services valid, leading to the allowance of the appeal with necessary relief.</description>
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      <description>The appellant&#039;s appeal against the Order-in-Appeal upholding the Original Order was successful. The appellant&#039;s method of paying service tax on various services, including exempted ones, without maintaining separate accounts was deemed acceptable. The appellant&#039;s retrospective exercise of the option under Rule 6(3) of the Cenvat Credit Rules, 2004, for previous periods was upheld, supported by compliance with CBEC Circular No. 868/6/2008-CX. The court found the appellant&#039;s consistent payment according to prescribed percentages for exempted services valid, leading to the allowance of the appeal with necessary relief.</description>
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