TMI Blog2018 (9) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... d the requirement of intimating the department about availing the option as to Rule 6(3A) of CENVAT Credit Rules, 2004? - Held that:- The demand is made only because they did not intimate the department that they are availing the option. The said requirement is only a procedural requirement, the Tribunal in the case of Mercedes Benz [2015 (8) TMI 24 - CESTAT MUMBAI] has held that the demand cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as exempted services. The appellant had not maintained separate accounts as provided under Rule 6(2) of CENVAT Credit Rules, 2004. The appellant had later reversed the proportionate credit availed on exempted services. The department was of the view that the appellant had not intimated to the department that they are availing the option of reversing the proportionate credit as Rule 6(3A). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already reversed. He relies upon the decision of the Tribunal in the case of Aster Pvt. Ltd. Vs. Commissioner of Central Excise, Hyderabad-2016(43) STR 411 (Tri. Hyd.) as well as the decision in Mercedes Benz India Pvt Ltd Vs. Commissioner-2015 (40) STR 381 (Tri.) 3. The Id. AR Shri A. Cetus supported the findings in the impugned order. 4. Heard both sides. 5. The issue that arises for co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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