2014 (7) TMI 117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Commissioner (AR) JUDGEMENT Per: S S Kang: 1. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 8,45,20,824/-, interest and penalty. 3. The applicants are providing taxable service as well as exempted services and during the period in dispute the applicants availed credit of service tax paid on common input services. The cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of service tax availed in common input is reversed that is sufficient compliance to the provisions of Rule 6 (3) of the Cenvat Credit Rules. 5. Revenue relies upon the finding of the adjudicating authority and relies upon the decision of the Hob'ble Bombay High Court in CCE vs. Nicholas Piramal reported in 2009 (244) ELT 321 (Bom). Revenue also relies upon the provisions of Rule 6 (3) of ....