Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 281 - CESTAT AHMEDABADBenefit of reversal of proportionate CENVAT Credit of inputs or input services - Waiver of Pre-deposit – Held that:- It would be covered by the retrospective amendment to the provisions of Rule 6 of CENVAT Credit Rules, 2004 and the appellant is entitled to reverse the proportionate CENVAT Credit availed on the Service Tax paid on the common input services - In the post 01.04.2008 scenario, the provisions of Rule 6(3A) was inserted which specifically require the assessee to follow the procedure in order to avail the benefit of reversal of proportionate CENVAT Credit of inputs or input services attributable to the exempted goods manufactured and cleared from the factory premises - the appellant has not followed the said procedure - the appellant has already deposited an amount of Rs.13.65 lakhs along with during the pendency of the matter - the appellant is directed to deposit further an amount of Rupees Ten Lakhs as pre-deposit – Upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
|