2014 (10) TMI 285

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....on are directed against Order-in-Appeal No. AKP/187/NSK/2011 dated 30/09/2011 passed by the Commissioner of Customs & Central Excise (Appeals), Nashik. 2. Vide the impugned order, the lower appellate authority has upheld the confirmation of demand of an amount Rs. 26,487/- on the ground that the appellant availed CENVAT credit in excess of 20% cap in respect of inputs and input services which wer....

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....ission stage itself. 5. I have carefully considered the submissions made by both the sides. 6. The issue for consideration in this case is whether, reversal of credit taken on common input services used in or in relation to taxable service as well as exempted service would suffice or the appellant should be compelled to pay an amount @ 8% of the value of the exempted service as provided for in R....