2011 (3) TMI 1193

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..... nvolved in this case is that the appellants have taken inputs service tax credit on both the dutiable as well as exempted final products for which they were not maintaining any separate account during the period 2006-2008.During the audit, it was pointed out to the appellants. Thereafter they reversed the inadmissible inputs service tax credit, later on they paid the interest also. 2. The Ld. A .....

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..... on exempted final product and paid the interest. As per Section 73 of the Finance Act, 2010, the Rule 6 of the Cenvgat Credit Rules, 2004, was amended and the assessee was given this benefit with retrospective effect which is applicable in the  during the impugned period. Therefore, it would be appropriate in the interest of justice to examine this aspect by the original adjudicating authori .....

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