TMI Blog2020 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... plication no. 10450 of 2019 And Service Tax Appeal No. 11207 of 2014-DB - M/10595/2019 - Dated:- 16-9-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Present For the Appellant: Shri Ajay Aggarwal, Adv. Present For the Respondent: Shri S.K. Shukla, Supdt. (AR) ORDER RAJU This ROM application has been filed by M/s Welcome Hotel Vadodara against order no. A/10785-10786/2019 date 03.05.2019. 2. Ld. Counsel for the appellant contended that in the impugned proceedings, duty was demanded from the appellant on the ground that the appellant had availed Cenvat Credit on the common input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Ld. AR relies on the impugned order. 4. We have considered rival submission. We find that the appellant had raised this alternative contention in para H of the appeal memorandum. However, due to inadvertent error, the said contention was not answered in the order dated 03.05.2019. 4.1 We find that there is an error. As a result of omission of this issue in the order dated 03.05.2019, the order is consequently amended by substitution of para 5 of the order with the following: 5. The appellants have contended that they have reversed the Cenvat Credit relatable to the alleged common services and in these circumstances, the benefit of exemption notification 01/2006-ST should not be denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manufacture of duty free goods, is reversed. 18.In view of the above decision we are of the opinion that reversal of Modvat credit amounts to non-taking of credit on the inputs. Hence the benefit has to be given of the notification granting exemption/rate of duty on the final product since the reversal of the credit on the input was done at the Tribunal s stage. It is also a fact that the said decision has been followed by Hon ble High Court in the case of Ashima Dyecot Ltd. 2008 (232) ELT 58-0 (Guj.) which was affirmed by the Hon ble Apex Court in the case of Commr. vs Ashima Dyecot Ltd. 2009 (240) ELT A41 (S.C.). In view of above, if the appellants have reversed the Cenvat Credit attributable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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