2018 (10) TMI 463

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..... Per Archana Wadhwa: After hearing both the sides duly represented by Shri Jai Kumar & Shri Kartik Jindal appearing for appellant and Shri P. Juneja, ld. AR appearing for the Revenue, I find that the appellants are engaged in the manufacture of pharmaceuticals and human food stuffs in their factory at Jaipur. They have also an office in Bombay, which is engaged in export and trading activities. .....

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..... t the appellant had taken a categorical stand before the authorities below that they have reversed an amount of Rs. 16,000/- in respect of the common services utilised for trading activities. However, the lower authorities, without taking note of the said fact, has confirmed the demand in respect of the provisions of Rule 6(3). 4. Ld. Advocate appearing for the appellant submits that though the p .....

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..... t the appellant have reversed the Cenvat credit proportionate to the common input services relatable to dutiable as also exempted services. Such reversal entries do not stand disputed by the authorities below. In such a scenario, the confirmation of demand in terms of the provisions of Rule 6(3)(i) is neither justified nor warranted inasmuch as reversal of credit amounts to a situation as if no cr .....

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