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2015 (9) TMI 1034 - CESTAT AHMEDABAD

2015 (9) TMI 1034 - CESTAT AHMEDABAD - 2016 (41) S.T.R. 102 (Tri. - Ahmd.) - CENVAT Credit - Common input service - reversal of credit under Rule 6(3) - making payments as per prescribed percentages - Held that:- Appellant vide letter dated 21.04.2009 opted for payments at prescribed percentages on the value of exempted services under Rule 6 (3) of the CENVAT credit Rules, 2004 and also paid amounts for the earlier periods 2008-09 and 2009-10. First appellate authority has rejected appellant's a .....

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e option in a financial year. Appellant has all through opted for payment of amounts as per prescribed percentage of the value of exempted services, may be at a later date. There is no bar for making payments as per prescribed percentages for the prior period also as it may not be feasible to segregate quantum of input service credit pertaining to dutiable and exempted services - Decided in favour of assessee. - Appeal No. ST/11232/2013, Application No. ST/MA(EXTN)/10157/2015 - Final Order No. A .....

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n Business and Exhibition Services & Advertisement Sale of Space or time services. In addition to above services appellant is providing Screening of Movies and Sale of food items, which are exempted services. That common input services on which credit is taken are Advertisement charges, Lease rental charges, Housekeeping charges, Outsource labour charges, event maintenance, cash pick up charges, processing charges, internet excess charges, prepaid expenses charges, audit charges, security ch .....

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he 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 exercised. He relied following case laws in support of his arguments:- (i) Rochem Separation Systems (I) Pvt. Ltd. vs Commissioner of Central Excise, Thane-II [2013 (291) E.L.T. 467 (Tri.-Mumbai)] (ii) Dabur Pharma Ltd. vs Commissioner of Central Excise, Kolkata-I [2010 (262) E.L.T. (Tri.-Kolkata)] (iii) Foods, Fats & .....

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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 under Rule 6 (3) of the CENVAT credit Rules, 2004 and also paid amounts for the earlier periods 2008-09 and 2009-10. .....

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