2014 (4) TMI 444

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....inariwala, A.R. JUDGEMENT Per: M.V. Ravindran 1. This appeal is directed against OIA No.Commr.(A)/16/VDR-I/2012, dt.11.01.2012. 2. Heard both sides and perused the records. 3. Filtering out the unnecessary details, the facts of this case are that the appellant herein is providing the output services under the category of commercial training and coaching services and to that extent a....

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....NVAT Credit wrongly availed. 4. On perusal of the records, I find that during the material period in question, the provisions of Rule 6(3)(c) of CENVAT Credit Rules, 2004 was in force. I reproduce the said sub-rule below:- Obligations of manufacturer of dutiable and exempted goods and provider of taxable and exempted services: 6.(1) The CENVAT Credit shall not be allowed on such quantity ....

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....t, consumption and inventory of input and input service meant for use in the manufacture of dutiable final products or in providing output service for the quantity of input meant for use in the manufacture of exempted goods or services and take CENVAT Credit only on that quantity of input or input service which is intended for use in the manufacture of dutiable goods or in providing output service....

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....ity. It is also undisputed that the appellant is discharging the Service Tax on the services i.e. commercial coaching services. If that be so, the provisions as reproduced hereinabove would mandate that the appellant is eligible to avail the CENVAT Credit but can utilize only 20% of the same for paying the Service Tax liability on the services rendered by him. In the entire case record, there is n....