9911796707
TMI Blog2024 (3) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... Mihir Ranjan , Special Counsel for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order wherein demand has been raised against the appellant for violation of the provisions of Rule 6(3) of Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant was engaged in the activity of trading as well as erection, commissioning and installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules, 2004. 3. None appeared on behalf of the appellant. The appeal has been taken up for consideration. 4. We find that in this case, demand sought to be confirmed against the appellant under Rule 6 of the Cenvat Credit Rules, 2004 for not maintaining separate account of input/input services during the impugned period and the amount sought to be recovered @ 5%/6% and 8%/10% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of the Cenvat Credit Rules, 2004, the appellant is liable to pay Service Tax @ 5%/6% and 8%/10% of the exempted services provided by them. 6. Heard the Ld.Special Counsel for the Revenue and gone through the decision in the case of Tiara Advertising vs. UOI, cited (supra), wherein the Hon'ble High Court has observed as under:- "14. Further, we may reiterate that Rule 6(3) of the Cenvat Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found to have availed Cenvat Credit wrongly, Rule 14 of the Cenvat Credit Rules, 2004 empowered the authorities to recover such credit which had been taken or utilised wrongly along with interest. However, the second respondent did not choose to exercise power under this Rule but relied upon Rule 6(3)(i) and made the choice of the option thereunder for the petitioner, viz., to pay 5%/6% of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
