TMI Blog2019 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of ₹ 2,66,487/- and also paid interest amounting to ₹ 1,47,059/- in respect of the irregular cenvat credit availed for the services provided by M/s. Prithvi Caf at Juhu - Since the appellant had reversed the cenvat credit and also paid interest before issuance of show cause notice, such reversal of credit should be construed as non-availment of cenvat credit and in such eventu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output services and for the exempted service. The exempted service provided by the appellant is in context with the premises of M/s. Prithvi Caf , from where the food items are served to the customers. Since service tax paid on common input services was availed as cenvat credit, the department disputed such availment on the ground that the provisions of sub-rule (3) of Rule 6 ibid are attracted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice, such reversal of credit should be construed as non-availment of cenvat credit and in such eventuality, the restrictions contained in Rule 6 ibid would not be applicable. In this context, the Hon ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. vs. CCE, Nagpur 1996 (81) ELT 3 (SC) have held that on reversal of ineligible credit from a Modvat account, it has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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