2015 (11) TMI 724

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. Sekhar, CA For the Respondent : Dr. A. K. Nigam, Addl. Commissioner (AR) ORDER Per : ARCHANA WADHWA All the appeals are being disposed of by a common order as the issue involved in all the appeals is identical. 2. After hearing both sides duly represented by Mr. Sekhar, CA for the appellants and Dr. A. K. Nigam,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... against the appellant's in terms of provisions of Rule 6 and Rule 6(3)(c) of the CENVAT Credit Rules by proposing to restrict the credit to the extent of 20%. The said proceedings stand culminated into impugned order by the lower authorities. 4. The provisions of Rule 6(2) of the CENVAT Credit Rules requires an output service provider to maintain separate accounts for receipt, consumption and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... property' was not even taxable prior to 1.6.2007 and similarly services falling under the category of 'leasing of vacant land' was not taxable prior to 1.7.2010. As such, the same cannot be considered as exempted services in terms of provisions of Rule 6. In any case, he submits that wherever some unavoidable common services have been used, the appellant is ready to reverse the proportionate cred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d and taxable final services. This fact requires verification. In some of the cases, common input services have been utilized like telephone services, we agree with the learned advocate that in terms of various decisions of the Tribunal segregation of the credit relatable to the exempted final services and reversal of the same to that extent would meet the requirement of law. In this connection, r....