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2018 (12) TMI 244 - AT - Central ExciseCENVAT Credit - common input services like security service, GTA service and Manpower Service which were used in the manufacture of excisable goods as well as in the provision of exempted service viz., job work and also sales - Rule 6(3) of the CENVAT Credit Rules, 2004 - compliance of provisions of Rule 6(3A) - Held that:- The appellant has already reversed proportionate CENVAT credit on 13.5.2015 whereas the show-cause notice was issued on 22.1.2016 - once the appellant has made the reversal of proportionate credit then it is sufficient compliance of the provision of Rue 6(3A). Division Bench of this Tribunal in the case of Cranes & Structural Engineers [2016 (8) TMI 387 - CESTAT BANGALORE] has held that the condition in Rule 6(3A) to intimate the Department is only a procedural one and that such procedural lapse is condonable and denial of substantive right on such procedural failure is unjustified. Credit allowed - appeal allowed - decided in favor of appellant.
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