2013 (12) TMI 96

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....or the Appellant. Shri B.L. Soni, DR, for the Respondent. ORDER During the relevant period, the appellants were inter alia engaged in providing cellular telephone service in Jaipur circle. The Appellants were registered and paying Service Tax under 'telephone services'. The appellants were receiving various input services, inputs and capital goods and availing Cenvat credit of Service Tax....

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.... with applicable interest. It is their contention that on payment of this amount in cash, they were eligible to take back equivalent amount of Cenvat credit utilized by them in the past for payment of duty in excess of the ceiling prescribed under Rule 6(3)(c) because eligibility to the credit taken was never in question. When Rule 6(3)(c) puts restriction only on utilization of credit. They argue....

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....f), the rule makes a provision that the assessee may take credit on its own for adjusting excess amount of Cenvat credit utilized. This rule is for a slightly different situation but is within the overall situation dealt by Rule 6 which is about adjustment of Cenvat credit when an assessee takes credit of input or input services and utilizes it for providing both taxable services and non-taxable s....