Services rendered by appellant in J&K were exempted services

ECIL Rapiscan Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) In view of the above, we find that this is a fit case to be remanded to the original authority to re-determine the amount of cenvat credit which needs to be disallowed, the interest thereon and the appropriate penalty as follows: (i) while computing the amount of cenvat credit on common input services the value of input services, if any, used exclusively for providing taxable services must be excluded. (ii) The appellant is not entitled to cenvat credit on the input service used for payment of agency commission whether suc...