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2019 (12) TMI 606 - CESTAT AHMEDABADCENVAT Credit - common input services used for manufacture of dutiable and exempted products - non-maintenance of separate records - case of the department is that since the common input service on which credit was availed was used in respect of trading turn over, appellant is required to pay 6% in terms of Rule 6(3) - HELD THAT:- Though the appellant had availed Cenvat Credit on common input service which is attributed to both dutiable manufacturing goods as well as the trading activity, but, after the adjudication of the Show Cause Notice the appellant have reversed Cenvat Credit along with the interest attributed to trading activity. With this fact the situation became as if no Cenvat Credit was taken right from the date of taking credit by the appellant. It is observed that though it is the appellants claim that the Cenvat Credit attributed to the trading activity along with interest has been paid and the copy of Cenvat account for the credit reversal as well as challan for the payment of interest has been enclosed. Considering this, the demand of 6% is not sustainable. Appeal allowed - decided in favor of appellant.
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