TMI Blog2018 (8) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate rate. Held that:- TThe issue arising out of present dispute is no more res integra in view of decision in the case of Ahmednagar Zilla Prathamik Shikshak Sahakari Bank Ltd & Ahmednagar Shahar Sahakari Bank Ltd. v. Commissioner of Central Excise, Aurangabad [2018 (4) TMI 1330 - CESTAT MUMBAI], where it was held that since the appellants have reversed the CENVAT credit and also paid inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of providing such taxable service to Public Works Department (PWD). Since the appellant provided both taxable as well as exempted service, the department proceeded against it under Rule 6 of the Cenvat Credit Rules, 2004 for payment of amount of 8% / 10% of the value of exempted service. After issuance of show-cause notice, the appellant had reversed the CENVAT Credit availed by it in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion involved in the appeal for consideration by the Tribunal is whether, upon reversal of CENVAT Credit on the exempted service along with interest, can the department proceed further for recovery of amount as contemplated under Rule 6 of Cenvat Credit Rules, 2004 and imposed penalties on the appellant. 4. The issue arising out of present dispute is no more res integra in view of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit and also paid interest on such reversal. Since on the date of passing of the impugned orders, there were no outstanding liability recoverable from the appellants, the demand of amount in terms of Rule 6(3) of the rules cannot be sustained. We find that this Tribunal in the case of Nagar Urban Cooperative Bank Ltd v. Commissioner of Customs, Central Excise and Service Tax, Aurangabad [2018-T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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