2016 (3) TMI 105

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....Bhatnagar, AR (DR) ORDER Per B Ravichandran The present appeal is against order dated 31/07/2013 of Commissioner (Appeals), Delhi - I. The appellants are engaged in providing video tape production services taxable under provisions of Finance Act 1994. They also provide some exempted services. During the relevant time, they were availing credit on various input services. Proceedings were i....

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....rvice. The credit available on this service is used for payment of taxable output service. They were also providing exempted service. The credit on input services like MTNL Telephone, Chartered Accountant Service, Equipment Hiring etc. form a very small part amounting to Rs. 10,652/- during the impugned period. When the issue was raised by the Department, they reversed the entire credit on these c....

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....ied. 3. The learned AR submitted that the appellant have not submitted categorical accounts to justify clear segregation of input services used for taxable as well as exempted services. Hence, he reiterated the findings of the lower Authorities. 4. Having considered both the sides argument, I find that the only issue for decision is whether or not the appellants are to be denied utilisation ....

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....rate accounts. It will be sufficient if from the records of the appellant/assessee it can be clearly established that the accounts maintained will indicate the utilization of input services credit on which is availed are attributable directly to taxable services only; then such accounts will satisfy the requirement of separate account. Even otherwise, it is seen that the appellants have reversed i....