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2015 (12) TMI 1574 - CESTAT ALLAHABADCenvat demand - input services used in the manufacture of rectified spirit - 2% of total production of rectified alcohol is not used in the manufacture of denatured alcohol - original authority indicated that approximately 98% of is used for de-natured alcohol cleared on payment of duty - Held that:- there is no assertion with evidence by the Revenue regarding actual clearance of exempted rectified spirit by the respondent to the extent of 2% of total production. An inference made is the reason for this appeal. However, even, if it is considered that such 2% of rectified spirit has been cleared by the respondent, the plea made by the respondent as recorded by the original authority regarding applicability of Rule 6(5) of Cenvat Credit Rules, 2004, has to be considered the services or of such nature, which do not attract the provision of sub-rules (1), (2) and (3) of Rule 6. - Decided against the Revenue
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