2014 (1) TMI 56

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....e applicants are manufacturers of goods falling under Chapter 84 of Central Excise Tariff Act, 1985 and also provided taxable service such as consulting engineering services, erection, commissioning and installation service, management, maintenance and repair service etc. The applicants are maintaining separate account for their manufacturing activity as well as service activities and also not mai....

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....y they reversed a sum of Rs. 95,77,184/- attributable to exempted services. As the same has been intimated to the revenue that they are following the procedure under Rule 6(3A) of CENVAT Credit Rules, 2004 for exempted services. Therefore they are not liable to pay any amount demanded by the revenue as per the impugned order. 3. On the other hand, ld. AR appearing on behalf of the revenue stron....