GST : Where Amazon was providing BSS and warehousing services to appellant and appellant having utilized input services for trading (exempted services) as well as taxable output services, they opted for reversal of proportionate credit as provided under rule 6(3A)(ii) of Cenvat Credit Rules, 2004, it was held that appellant would be eligible for refund after reversal/paying of proportionate credit on exempted services by applying Rule 6(3)(i)
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