Rule 6(3) of CENVAT Credit Rules: Flexibility in Compliance for Taxable and Exempted Services without Separate Books.

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....CENVAT credit - Rule 6(3) of the CCR, 2004 - non-maintenance of separate books of accounts - there is no reason to insist at the respondent should necessarily follow the first option of paying 6% of the value of exempted service - AT....