TMI Blog2013 (3) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Rule 6(3)(iii), it is found that an assessee can maintain separate accounts for the input and pay an amount determined under Rule 3(a) in respect of input services. The said rule does not stand taken note of by the Commissioner. In any case, the reasons adopted by the Commissioner that the assessee has not exercised his option are not correct inasmuch as there is no requirement of filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hana Wadhwa After dispensing with the condition of pre-deposit in all the three matters, we proceed to decide the appeal itself. 2. After hearing both sides, we find that in all the three show cause notices were issued to the appellant. The first two show cause notice on the ground that the appellant have availed cenvat credit in respect of common services in the manufacture of dutiable a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at such two alternative measures in respect of inputs and in respect of input services is not available to the applicant. 4. We find that the provision of Rule 6(3)(iii) were introduced w.e.f. 01.03.2011 allowing the assessee to adopt the above modus operandi for availment of credit in respect of input credit as also in respect of input services. The adjudicating authority has not allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee s stand that they have filed an option, which the Commissioner has not taken note of. For the reasons recorded above, we set aside the impugned order and remand the matters back to the Commissioner for fresh decision after taking into account the appellant s stand that they have maintained separate account for availing the credit for the input services in the first two show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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