2016 (1) TMI 430

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....mmr (AR) ORDER Per M V Ravindran This appeal is directed against the order in original number 35/2012/C dated 16.05.2012 2. The relevant issue that arises for consideration is during the period April 2006 to March 2011, it was noticed that the appellant herein has availed Cenvat credit of service tax paid on common input services, which were utilised for in relation to the manufacture ....

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....d by them of dutiable and exempted goods. He would draw our attention to the said details which are annexed to the show cause notice. He would submit that the amount reversed by them is in accordance with the provisions of the law. It is his submission that they are not contesting the amount confirmed by the adjudicating authority of Rs. 8,90,313/-with interest, but are seeking an indulgence of se....

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.... show cause notice that 87% of the final products manufactured by the appellant are cleared availing exemption from payment of duty. It is the case of the appellant that they had initially reversed the Cenvat credit proportionate to the exempted goods cleared but subsequently reversed the entire Cenvat credit availed on common input services. In support of such a claim, our attention was drawn to ....