2016 (2) TMI 474

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....r the Respondent : Mr. Satish Kumar, Senior Standing counsel with Mr. Agrim Bhasin, Adv ORDER CM No. 4749/2016 (for condonation of delay in filing the appeal 1. For the reasons stated in the application, the delay in filing the appeal is condoned. 2. The application is disposed of. CEAC 3/2016 & CM No. 4678/2016 (for stay) 3. A show cause notice was issued to the Appellant Assess....

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....ate that the CENVAT credit was being claimed only in respect of input services which were intended for use in providing output services on which service tax is payable. The second condition was that the credit would be availed only to an extent of 20% of the amount of tax payable on taxable services. The Assistant Commissioner returned a finding confirming the shortage of service tax paid to the e....

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.... the CENVAT Credit on those inputs services which were used for providing non-taxable output services." Further there was a condition of restricting the CENVAT credit to 20% as per the provisions of Rule 6 of the CENVAT Credit Rules, 2004. 6. Against the above order of the Commissioner (Appeals), the Assessee went in appeal before the CESTAT which has by the impugned order dated 13th October 20....