9911796707
TMI Blog2024 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 30/2004-CE dated 09.07.2004. The appellant also exports polyester cotton yarn on payment of duty. The appellant was availing CENVAT Credit of inputs and input services under the provisions of CENVAT Credit Rules, 2004. 1.1 The appellant filed rebate claim for the duty paid on export of goods for Rs.5,65,135. The Department issued Show Cause Notice dated 04.04.2012 proposing to reject a part of the claim. After due process of law, the Original Authority vide Order-in-Original dated 08.05.2012 sanctioned rebate of Rs.4,58,125/- and rejected rebate of Rs.1,07,010/- on the ground that this amount is not eligible as credit for the reason that the appellant has not maintained separate accounts for the common input services used for exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the appellant cleared the goods for home consumption availing exemption under Notification No. 30/2004 dated 09.07.2004. The appellant paid duty for export and claimed the rebate. The restriction for availing benefit of Notification No. 30/2004 is in regard to availing credit on inputs only. There is no restriction for availing credit on capital goods and input service. The appellant has maintained separate accounts for inputs so as to facilitate the expunging of the credit pertaining to the exempted goods. As there is no restriction in availing CENVAT Credit on input services and no need for expunging such credit the appellant did not maintain separate accounts of commonly used input services. The appellant utilized the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaining separate accounts for inputs and not maintaining separate accounts for input services commonly used for dutiable and exempted goods is a pre-planned action for evasion of duty. We are not able to agree with this view. Whatever be the reason given by the appellant for not maintaining separate accounts in regard to input services, it is to be seen that the Department was aware of this fact. The earlier Show Cause Notice dated 04.04.2012 has been issued proposing to reject rebate to the extent of Rs.1,07,010/- alleging that credit is not eligible. In the statement of facts attached to the Show Cause Notice, it is alleged that the credit is not eligible as the appellant has not maintained separate accounts as required under Rule 6 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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