TMI Blog2012 (11) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... redit in respect of common cenvatable services used in both output services and club and association service. Commissioner is directed to look into the said aspect afresh, after dealing with the appellants’ contention that the denial of credit to the extent of 90% would be applicable only in respect of common cenvatable services and not in respect of services exclusively utilized for providing business exhibition service - provisions of Rule 6(5) are required to be taken into account for the purpose of denial of credit - ST/452/2011-Cus - ST/667/2011(PB) - Dated:- 23-12-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : S/Shri B.L. Narsimhan and Tarun Jain, Advocates, for the Appellant. Shri R.K. Gupta, SDR, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring learned SDR, we find that admittedly newly introduced provisions of Section 96J were not before the Commissioner at the time of passing of the impugned order, the same are required to be considered by him for which purpose the matter is being remanded to him. 5. Further, the adjudicating authority has denied the credit of Rs. 3,30,85,436/- to the appellant availed by them in respect of various services so utilized in the business exhibition services. It cannot be out of place to mention that the appellants are discharging service tax on the business exhibition services. The Cenvat credit stands denied to them on the ground that they have availed common services in respect of dutiable as well as exempted final services. For better ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable output services. Mere fact that most of the Cenvat Credit utilized was utilized for taxable services does not make an assessee eligible to utilize 100% Cenvat Credit available. Hence, I hold that they were eligible to utilize the Cenvat Credit only to the extent of an amount not exceeding 20% of the Service Tax payable and inadmissible CENVAT credit was availed/utilized by M/s. EPCH is liable to be recovered u/r 14 of CENVAT Credit Rules, 2004 alongwith interest. 6. Learned Advocate appearing for the appellant has assailed the above finding of the adjudicating authority on the ground that during the relevant period, they were not providing any exempted services. The Commissioner has not named any services being provided by them w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asion to deny credit in respect of common cenvatable services used in both output services and club and association service. In such scenario, the Commissioner is directed to look into the said aspect afresh, after dealing with the appellants contention that the denial of credit to the extent of 90% would be applicable only in respect of common cenvatable services and not in respect of services exclusively utilized for providing business exhibition service. Further the provisions of Rule 6(5) are required to be taken into account for the purpose of denial of credit. 8. For the above reasons recorded above, we set aside the impugned order and remand the matter to the Commissioner for fresh decision in the light of the observations made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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