2011 (1) TMI 708

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.... Ms. Mona, Advocate for the appellant. Shri D. P. Nagendra Kumar, JCDR for the revenue. Date of decision: 13.01.2011 Per Shri P. Karthikeyan (Oral)  This is an appeal filed by M/s. Bharat Heavy Electricals Limited (BHEL), Bangalore. The appellants took credit of Service Tax paid on various input services which were used in the manufacture of dutiable and exempted final products.....

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....inal products during the period 1st March 2002 to 9th September 2004, the liability as envisaged in Rule 6 (3) would be fully discharged if the assessee paid / reversed credit attributable to the inputs / input services used in or in relation to the manufacture of exempted goods before or after the clearance of such goods. It is submitted that this amendment has retrospective effect as per Section....