Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 43 - AT - Central ExciseCenvat credit in respect of services denied on the ground that they have maintained separate account for the inputs, whereas they have availed credit in respect of input services in accordance with the formula prescribed in Rule 6(3)(a) - Held that:- Going through the provision of Rule 6(3)(iii), it is found that an assessee can maintain separate accounts for the input and pay an amount determined under Rule 3(a) in respect of input services. The said rule does not stand taken note of by the Commissioner. In any case, the reasons adopted by the Commissioner that the assessee has not exercised his option are not correct inasmuch as there is no requirement of filing a declaration/ option for availing said rule (iii). In any case, it is the assessee's stand that they have filed an option, which the Commissioner has not taken note of. For the reasons recorded above, the impugned order set aside and remand the matters back to the Commissioner for fresh decision after taking into account the appellant's stand that they have maintained separate account for availing the credit for the input services in the first two show cause notices and their plea that they are exempted by the provision of Rule 6(3)(iii).
|