2013 (3) TMI 43

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.... CDR for the respondent. Per Archana Wadhwa   After dispensing with the condition of pre-deposit in all the three matters, we proceed to decide the appeal itself.   2. After hearing both sides, we find that in all the three show cause notices were issued to the appellant. The first two show cause notice on the ground that the appellant have availed cenvat credit in respect of common....

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....contention of the adjudicating authority is that such two alternative measures in respect of inputs and in respect of input services is not available to the applicant.   4. We find that the provision of Rule 6(3)(iii) were introduced w.e.f. 01.03.2011 allowing the assessee to adopt the above modus operandi for availment of credit in respect of input credit as also in respect of input service....