https://www.taxtmi.com/caselaws?id=759403 CESTAT Mumbai-AT partially allowed appellant's appeal regarding inadmissible CENVAT credit on input services used for manufacturing dutiable goods and providing exempted trading services. Appellant paid service tax on royalty charges for domestically manufactured and imported bottle closures but failed to maintain separate accounts as required under Rule 6(2) of CCR, 2004. The appellant had already calculated and paid the required amount under Rule 6(3) including interest and penalty before the show cause notice was issued. The Tribunal upheld the Commissioner (Appeals) order directing redetermination of correct CENVAT amount after considering appellant's payment and chosen option under Rule 6(3AA), but set aside the penalty portion. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759403 CESTAT Mumbai-AT partially allowed appellant's appeal regarding inadmissible CENVAT credit on input services used for manufacturing dutiable goods and providing exempted trading services. Appellant paid service tax on royalty charges for domestically manufactured and imported bottle closures but failed to maintain separate accounts as required under Rule 6(2) of CCR, 2004. The appellant had already calculated and paid the required amount under Rule 6(3) including interest and penalty before the show cause notice was issued. The Tribunal upheld the Commissioner (Appeals) order directing redetermination of correct CENVAT amount after considering appellant's payment and chosen option under Rule 6(3AA), but set aside the penalty portion. Case-Laws Central Excise Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759403