TMI Blog2014 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Tribunal in the case of Jost's Engineer cited [2013 (8) TMI 463 - CESTAT MUMBAI] relied upon by the applicants held that reversal of credit by the assessee on the entire input service credit taken alongwith interest amounts to non availament of credit therefore the provisions of Rule 6 (3) of Cenvat Credit Rules are not attracted. In view of the above decision, prima facie the applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the Cenvat Credit Rules, as the applicants were availing credit on service tax paid on taxable services which are used for providing taxable as well as exempted services and are not maintaining separate records, hence are liable to pay 6% or 8% as the case may be the value of exempted taxable services. 4. The applicants submitted that the applicants had already reversed the total credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that as the applicant had not opted to reverse proportionate credit in respect of the taxable services used for providing exempted service, hence the demand is rightly made. 6. We find that Rule 6 of the Cenvat Credit Rules has been amended retrospectively in 2002 vide Finance Act, 2011 and the Tribunal in the case of Jost's Engineer cited supra relied upon by the applicants held that r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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