TMI Blog2018 (1) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ices and exempted output services - Held that: - reversal of credit amount attributable to exempted services, in any case, is to be confirmed by verification of documents. The claim made by the assessee-Appellants requires verification by the original authority - appeal allowed by way of remand. - Service Tax Appeal No.50165 of 2014 - ST/A/58282/2017-CU[DB] - Dated:- 4-12-2017 - Mr. (Dr.) Satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 6 of the Rules to the effect that the assessee-Appellants should maintain separate accounts for usage of credit availed input services for taxable output services and exempted output services. They did not do so. Accordingly, proceedings were initiated against them to demand and recover an amount equal to 8% of the value of the exempted services in terms of Rule 6(3)(ii) of the Cenvat Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order. When the assessee-Appellants reversed the proportionate credit along with interest, as stipulated under Rule 6, the same will amount to non-availing of Cenvat credit to that extent. She also relied upon the ratio of the Hon ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. Vs CCE, Nagpur, 1996 (81) ELT 3 (SC) , and also the decision of Hon ble Allahabad High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on record, we note that based on the claim of the assessee-Appellants, they have reversed credit with interest that is attributable to input services used in exempted output services. We also note that the issue has come up before the Tribunal on a number of occasions and the Tribunal is consistently following the ratio laid down in the orders of the Hon ble Supreme Court and High Courts, cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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