TMI Blog2014 (11) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... A). If certain details were lacking, the department could have directed the appellant to furnish those details to satisfy that the credit reversal has been done in accordance with the said formula. From the records of the case, it is seen that the department has not undertaken any such exercise nor have they given any finding as to whether the reversal made by the appellant is in conformity with sub-rule (3A) or not. In the absence of such a finding, the impugned order is clearly not sustainable in law. Matter remanded back - Decided in favour of assessee. - Appeal No.ST/88639/2013 - - - Dated:- 8-7-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri S Dwivedi, Adv. For the Respondent : Shri K S Mishra, Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the credit taken on the exempted output services they have claimed benefit of Notification 1/2006-ST dated 01/03/2006 which provides for an abatement of 70% from the value of services in respect of the taxable service of transport of goods in containers by rail services'. The Revenue has sought to deny the benefit of this abatement on the ground that reversal of credit after availing the credit does not tantamount to non-availment of credit and, therefore, the conditions of Notification 1/2006-ST stands violated. The Revenue is of the view that the appellant should have maintained separate records ab initio giving details of the credit attributable to the taxable services as well as exempted services and not taken the credit in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority in the impugned order and submits that in para 19 of the said order, the adjudicating authority has dealt with this issue elaborately wherein he has given a finding that the appellant has not given the details of the reversal and details of the input services availed and other information and, therefore, in the absence of such details the appellant has not satisfied the condition of non-availment of credit. Therefore, the impugned order is sustainable in law. 5. We have carefully considered the submissions made by both the sides. We find that the issue lies in a very narrow compass and, therefore, the appeal itself can be disposed of at this stage. Accordingly, after waiving the requirement of pre-deposit of the dues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total credit taken, the value of the exempted services, value of the total output services including the value of the taxable and exempted services and other relevant particulars. From these parameters, the CENVAT credit attributable to exempted services can be easily determined in terms of the formula prescribed under Rule 6(3A). If certain details were lacking, the department could have directed the appellant to furnish those details to satisfy that the credit reversal has been done in accordance with the said formula. From the records of the case, it is seen that the department has not undertaken any such exercise nor have they given any finding as to whether the reversal made by the appellant is in conformity with sub-rule (3A) or not. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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