CENVAT Credit Reversal: Single Taxable Transaction Under Works Contract Exemption, Rule 6 Not Applicable Due to Lack of Distinct Services.

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....Reversal of CENVAT Credit - works contract service - there is only one transaction of Works Contract Service which is taxable service of which certain portion has been exempted. There are no distinct transactions for two services involved. In such a situation, Rule 6 doesn't become applicable, it is only one distinct service. - AT....