TMI Blog2019 (2) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6(3A) and therefore, he is not required to pay 5% / 6% of the value of the exempted service as demanded by the Commissioner (A) - appeal allowed - decided in favor of appellant. - E/21594/2018-SM - Final Order No. 20169/2019 - Dated:- 15-2-2019 - MR. S.S GARG, JUDICIAL MEMBER MR. Nand Kishore Kothari, CA Pricewaterhouse Cooper (P) Ltd For the Appellant Mr. Madhup Sharan, Asst. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6(2) nor paid an amount equal to 6% of the value of such exempted goods. Therefore, a show-cause notice vide Sl. No.157/2014-ADC dated 31.10.2014 was issued to the appellant demanding therein an amount of ₹ 35,80,448/- equal to 6% of the value of the exempted goods manufactured during the period September 2010 to January 2013 under Rule 6 of the CENVAT Credit Rules, 2004. By following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... option to the assessee and the Department cannot compel the assessee to adopt the method beneficial to the Revenue. He further submitted that this issue is no more res integra and has been settled by various decisions of the Tribunal and the High Court. In support of his submission, he relied upon the following decisions: Foods, Fats and Fertilizers Ltd. vs. CCE: 2009 (247) ELT 209 (Tri.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the material on record, I find that the appellant has already reversed the proportionate CENVAT credit in terms of Rule 6(3)(ii) read with Rule 6(3A) and therefore, he is not required to pay 5% / 6% of the value of the exempted service as demanded by the Commissioner (A). Further, I find that this issue is no more res integra and has been settled by various decisions cited supra and by foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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