TMI Blog2015 (9) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... that there are only following two procedures to be followed where CENVAT credit - There is no fact on record that appellant at any stage opted for opinion-(ii) . On a particular date he paid amounts @ prescribed as per option (i) above even for the past period. In the absence of any contrary fact it cannot be said that appellant changed the 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 asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Fertilizers Ltd. vs Commissioner of Central Excise, Guntur [2011 (22) S.T.R. 488 (Tri. - Bang.)] Learned Advocate also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in relation to manufacture of exempted goods or for provision of exempted 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and the option is not available only in relation to a part of his activity and the option once exercised cannot be withdrawn during the said financial year. 4.1 There is no fact on record that appellant at any stage opted for opinion-(ii) above. On a particular date he paid amounts @ prescribed as per option (i) above even for the past period. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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