2014 (12) TMI 824

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....dent. ORDER This appeal has been filed by the appellant against Order-in-Appeal No. PJ/608/VDR-II/2012-13, dated 25-3-2013. The issue involved in the present appeal is whether the Cenvat credit is required to be utilized up to 20% under Rule 6(3)(ii) of Cenvat Credit Rules, 2004 when the appellant is providing services both under the categories of exempted and taxable services. 2. Shri R. ....

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....'ble Supreme Court in the case of Suchitra Components Ltd. v. CCE, Guntur - 2007 (208) E.L.T. 321 (S.C.) = 2008 (11) S.T.R. 430 (S.C.). 3. Shri K.J. Kinariwala, (AR) appearing on behalf of the Revenue defended the orders passed by first appellate authority. 4. Heard both sides and perused the case records. There is no dispute on merit that Cenvat credit is required to be restricted onl....