TMI Blog2017 (7) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... nder purview of Service Tax Act. The demand period involved is from October 2007 to March 2011. Prior to the issuance of the N/N. 10/2008-CE (NT) dated 01.03.2008, the service provider was entitled to utilize upto 20% of the common input service credit available towards the tax payable on the output services where the service provider was engaged in providing both taxable and non-taxable services. From 01.04.2008, the appellants are required to opt for either of the options envisaged in Rule 6 (3) of the CENVAT Credit Rules, 2004. As seen from the record, I find that the appellants continued to utilize the credit by calculating 20% of the tax payable irrespective of the factor whether the same is available or not. Since the appellants are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants, that the Assistant Commissioner failed to appreciate the fact that the follow up of the appellants is related to service only. ii) Commissioner (Appeals) did not consider the plea of the appellants that they are maintaining Computerised Accounts separately for the labour charges collected from the customers on the service of vehicles and therefore the question of not maintaining separate accounts does not arise and this fact has not been considered by the Assistant Commissioner. iii) Commissioner (Appeals) did not consider their plea that sales follow up is very negligible and this aspect has not been appreciated by the Assistant Commissioner. iv) Commissioner (Appeals) did not consider their plea that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Act. The demand period involved is from October 2007 to March 2011. Prior to the issuance of the Notification No. 10/2008-CE (NT) dated 01.03.2008, the service provider was entitled to utilize upto 20% of the common input service credit available towards the tax payable on the output services where the service provider was engaged in providing both taxable and non-taxable services. From 01.04.2008, the appellants are required to opt for either of the options envisaged in Rule 6 (3) of the CENVAT Credit Rules, 2004. As seen from the record, I find that the appellants continued to utilize the credit by calculating 20% of the tax payable irrespective of the factor whether the same is available or not. Since the appellants are enga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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