TMI Blog2018 (10) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the appellant is working in the capacity of manufacturer as well as service provider - As per Rule 3 (1) (a) of CCR, provider of output services is allowed to take the Cenvat Credit the service Tax of the Krishi Kalyan Cess. As per facts the appellant are providing output services that is Renting of immovable as property as the service provider and according to Rule 3(1)(a), the Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit in respect of Krishi Kalyan Cess paid in respect of input service and the same was utilized for payment of Krishi Kalyan Cess paid on renting of immovable property service. The case of the department is that the appellant manufacturer is not entitled for Cenvat Credit in respect of Krishi Kalyan Cess paid on inputs service. 2. Shri. Vinaly Kansara, Ld. Counsel appearing on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of June 2017. 3. On the other hand, Shri. Amit Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal or records. I find that the appellant is not only the manufacturer of excisable goods but also provider of services namely, renting of removab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 3(7). The said credit of Krishi Kalyan Cess is allowed to be utilized only for payment of Krishi Kalyan Cess on taxable service. As submitted by the Ld. Counsel that out of the total credit availed amounting to ₹ 47 Lakhs approximately, they have utilized only approximately ₹ 20,000/- for payment of Krishi Kalyan Cess only on renting of immovable property service. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
