TMI Blog2019 (3) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the formula as prescribed under Rule 6(3A) of CCR. The reversal of proportionate CENVAT credit amounting to ₹ 2,39,329/- is perfectly valid and incompliance with the CENVAT credit Rule 6(3A) - demand not sustainable - appeal allowed - decided in favor of appellant. - E/20569/2018-SM - Final Order No. 20216/2019 - Dated:- 27-2-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. G. Shivadass, Advocate For the Appellant Mr. K. Murali, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 5.2.2018 passed by the Commissioner wherein the Commissioner has confirmed the demand of ₹ 10,97,718/- being the amount not paid under Rule 6 of CENVAT Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , telephone services, security services, consultancy services, etc., which are used commonly in the manufacture of sugar/ethyl alcohol and generation of electricity. Investigation was carried out by the Department and during the investigation, appellant agreed to reverse proportionate CENVAT credit under protest on common input services based on turnover for the common input services consumed in the Cogen activity by following the formula. Appellant reversed an amount of ₹ 14,20,652/- which includes ₹ 2,39,329/- towards Bagalkot unit by reversal of credit. Thereafter, a show-cause notice was issued demanding recovery of CENVAT credit equivalent to ₹ 2,18,92,779/- being consideration received for electricity sold to KPTCL G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for the purpose of calculation of the amount to be reversed. This is incorrect. We find these submissions be valid. If services are identifiable to have been used only for providing dutiable services exclusively, there is no need to reverse any portion of the credit on the basis of proportionate of trading activity to the total turnover or even for exempted services .. 4.1 He also places reliance on Order-in-Original No.30/2018 dated 4.5.2018 passed by the Ld. Commissioner, Bangalore in the case of M/s. Dell International Services Pvt. Ltd., wherein the demand proceedings initiated in the show-cause notice were dropped. 4.2 He also submitted that vide Notification No.13/2016 dated 1.3.2016, Rule 6 of CENVAT Credit Rules, 2004 is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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