TMI Blog2023 (6) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ted service for the reason that respondent have not maintained separate accounts. HELD THAT:- On this issue much water has been flown and in various cases, the Courts and Tribunal held that once the Cenvat credit of the common inputs used in relation to exempted service is reversed along with interest, the demand of 8%/6%/5% in terms of Rule 6(3) will not sustain. The Commissioner has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESH NAIR, MEMBER (JUDICIAL) And HON BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Prabhat K. Rameshwaram, Addl. Commissioner for the Appellant-Revenue None for the Respondent-Assessee ORDER RAMESH NAIR : This appeal is filed by the Revenue against the adjudication order passed by Commissioner, Central Excise Rajkot. As per the grounds of appeal even though the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by learned AR and perused the record. We find that the Revenue s case is that even though the respondent have admittedly paid back the entire Cenvat credit availed along with interest which was partly attributed to exempted service even then the respondent is liable to pay 8%/6%/5% amount of value of exempted services in terms of Rule 6(3) of Cenvat Credit Rules, 2004. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edes Benz India (P) Limited vs. CCE Pune-1 2015 (40) STR 381 (Tri. Mum.) (b) Hello Minerals Water (P) Limited vs. UOI 2004 (174) ELT 422 (All.) (c) Kundan Cars Pvt. Limited vs. CCE, Pune - 2016 (43) S.T.R. 630 (Tri. - Mumbai) (d) Bombay Minerals Limited vs. CCE ST, Rajkot - 2019 (29) GSTL 361 (Tri. - Ahmd.) 5. As regards the judgments relied by learned AR, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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