TMI Blog2019 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the impugned order - It is not clear whether any such submissions have been made by the Appellant during the course of hearing. Even, if it is assumed that these submissions were not raised earlier, then also learned Counsel for the Appellant is entitle to raise them at this stage since these are legal submissions. The matter should be remanded back to the learned commissioner to decide it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent of utilisation of said credit is recoverable from the appellants? 3. I have heard learned counsel for the appellant and learned authorised representative for the revenue and perused the records of the case including the written submissions filed on behalf of the Appellant. The learned counsel for the appellant contended that while rejecting the Cenvat Credit of ₹ 6.42 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al product/services without any exception and if the use is partly for dutiable final product/taxable services and partly for exempted final products/services, the provisions of Rule 6(4) will not be applicable, as held by the Hon ble High Court of Karnataka in the matter of CCE vs. Kailash Auto Builders Ltd.; 2012(280) ELT 49 (Kar.) and the Hon ble Chhattisgarh High Court in the matter of UOI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovider avails exemption from payment of service tax under this notification. According to learned counsel, if one carefully reads condition No.2(iii) of the notification it only prohibits the availing of Cenvat credit while enjoying the exemption under the said notification and that mere taking of credit does not amounts to availing of credit and that the credit can be held as availed only when it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitle to raise them at this stage since these are legal submissions. In any case, these submissions were not discussed in the impugned order, therefore interest of justice demands that the matter should be remanded back to the learned commissioner to decide it afresh after taking into consideration the aforesaid submissions raised by the learned counsel for the Appellant and also after followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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