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TMI Blog2015 (9) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Shri Dhaval K Shah, Adv For the Respondent : Shri T K Sikdar, AR ORDER Per H K Thakur This appeal has been filed by the appellant against OIA No. PJ/441/VDR-II/2012-13 Dated 12.02.2013 under which Commissioner (Appeals) Vadodara has upheld OIO No. D/STC/AC/AB/04/INOX/2011-12 Dated 09.05.2011. 2. Shri Dhaval K Shah (Advocate) appearing on behalf of the appellant argued that appellant is pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004. That such an exercise of option has not been prescribed to be given in writing to the Department. That appellant has never opted out of this option for the entire period 2008-2009 and 2009-2010. It was the case of the Learned Advocate that first appellate authority has wrongly come to the conclusion in Para 5.3 of the OIA Dated 12.02.2013 that appellant has changed the option once exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly defended the order passed by the lower authorities. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is that appellant is providing dutiable and exempted services and also avails CENVAT credit on certain common input services. Appellant vide letter dated 21.04.2009 opted for payments at prescribed percentages on the value of exempted services u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted services. Rule 6(3A) prescribes the conditions and procedure to determine the amount of CENVAT credit attributable to exempted outputs. Schemes under rule 6(3) are optional and each individual scheme is comprehensive and self-contained. An assessee can exercise the option in relation to all his activities as an assessee and the option is not available only in relation to a part of his activit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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