2014 (12) TMI 824

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..... ndent. ORDER This appeal has been filed by the appellant against Order-in-Appeal No. PJ/608/VDR-II/2012-13, dated 25-3-2013. The issue involved in the present appeal is whether the Cenvat credit is required to be utilized up to 20% under Rule 6(3)(ii) of Cenvat Credit Rules, 2004 when the appellant is providing services both under the categories of exempted and taxable services. 2. Shri R. .....

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..... n'ble Supreme Court in the case of Suchitra Components Ltd. v. CCE, Guntur - 2007 (208) E.L.T. 321 (S.C.) = 2008 (11) S.T.R. 430 (S.C.). 3. Shri K.J. Kinariwala, (AR) appearing on behalf of the Revenue defended the orders passed by first appellate authority. 4. Heard both sides and perused the case records. There is no dispute on merit that Cenvat credit is required to be restricted on .....

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..... he Circular dated 9-5-2008 will be applicable to the past period also, and appellant was rightly entitled to the Cenvat credit. 5. In view of the above, after allowing the stay application, the appeal of the appellant itself is taken up for disposal. Accordingly, as per the settled position explained above, the appeal filed by the appellant is allowed. (Dictated and pronounced in Court)
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