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2021 (12) TMI 425 - AT - Central ExciseCENVAT Credit - exempt services - demand of an amount at the rate of 5%/6%/7% of the value of exempted services in terms of rule 6 of Cenvat Credit Rules, 2004 - HELD THAT:- The Show cause notice alleges that the appellant has availed input credit of common services namely Banking and Financial Services, Professional Services, Telephone Services, Credit Rating Services and Membership of CAPEXILE. The Show cause notice as well as orders of the lower authority do not identify the exact amount of credit taken and the exact nature of common services on which the credit was availed. The matter needs to be remanded - Appeal allowed by way of remand.
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