TMI Blog2018 (1) TMI 1595X X X X Extracts X X X X X X X X Extracts X X X X ..... f common input services taken by them was not reversed and only an amount of ₹ 80,006/- was reversed by them. During the course of arguments, the learned counsel submits that the entire amount was reversed, but the adjudicating authority has not taken any cognizance. The matter is remanded to the original authority to decide the issue afresh, but by providing a reasonable opportunity to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the manufacture of safety shoes, hand gloves and work wears. Hand gloves and work wears are exempted, but the safety shoes are subject to Central Excise Duty. The assessee-Appellants had taken the Cenvat Credit of the common input services in separate account being maintained. Consequently, in terms of Rule 6(3) of the Cenvat Credit Rules, the assessee-Appellants were required to pay 5% to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not taken any cognizance. When it is so, then we set aside the impugned order and remand the matter to the original authority to decide the issue afresh, but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law. 5. In the result, the appeal filed by the assessee-Appellants is allowed by way of remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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