TMI Blog2017 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... AS HIGH COURT] is directly on the point wherein it was held that Having regard to the rule position and given the admitted fact that no separate accounts were maintained by the appellant, with regard to the taxable and non taxable services, clause (c) of sub rule 3 of rules 6 of 2004 Rules would apply - reversal of credit upheld - penalty upheld - appeal dismissed - decided against appellant. - E/30069/2016 - Final Order No. A/31401/2017 - Dated:- 29-8-2017 - Mr. M.V. Ravindran, Member (Judicial) Sh. K. Rajendran, Advocate for the Appellant. Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is filed against Order-in-Appeal No. HYD-EXCUS-004-APP-009-15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be levied only by authority of statutory law and provisions of Section 37 expressively authorise levy of penalty. In the case in hand, the penalty levied under Rule 15 of the Central Excise Rules is incorrect as only the Central Excise Act empowers the authorities to resort to the provisions of Section 11 AC for imposing equivalent amount of penalty. He would submit that in the case in hand there is no reason for invoking the extended period for the imposition of penalty. For this proposition, he relies upon the decision of the Apex Court in the case of Hindustan Steel Ltd., [1969 (2) Supreme Court cases 627] and Shree Bhagwati Steel Rolling Mills [2016 (3) Supreme Court cases 643]. He prays for setting aside the penalties imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdships had framed the question of law which is in paragraph 1.1 which I reproduce: 1.1. The captioned appeal was admitted on 02.07.2015, when the following questions of law were framed for consideration by this Court: a) Whether in the facts and circumstances of the case, Rule 6(3)(c) of Cenvat Credit Rules, 2002, attracted, in cases, where the service tax on input services are not used in respect of trading activity but used only for taxable services? b) Whether in the facts and circumstances of the case, trading activity can be categorized as an exempted service for the purpose of invoking Rule 6 of Cenvat Credit Rules, 2002 prior to 1-4-2011. c) Whether in the facts and circumstances of the case, when trading was not a servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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