TaxTMI 
TaxTMI 
2016 (3) TMI 105
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....chandran 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 initiated against them for disallowing Cenva....
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....s 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 common input services. It is the plea of the l....
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....pellant 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 of credit in excess of 20% during the material pe....