2017 (1) TMI 877

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.... Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Dr. Satish Chandra The present appeal is filed by the appellant against the impugned Order-in-Original No.06/COMM/NOIDA/2009 dated 20.02.2009. 2. The brief facts of the case are that M/s HCL Ltd., Noida were engaged in providing taxable services, viz: Business Auxiliary Service, Management Consultants Service, Manpower Reco....

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.... service. It is contention of Department that as per the provisions of Rule 6(3) (c) of Cenvat Credit Rules, 2004, the appellant has to utilize service only to the extent of an amount not exceeding 20% of the amount of service tax payable on taxable output service. After issuing the show cause notice, the department has demanded Cenvat credit amounting to Rs. 63,13,392/-. Aggrieved, the appellant ....

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....rt of his contention, he relies on the Ministry of Finance (Board's) Circular No. 137/203/07-CX-4 dated 01.10.2007 and the decision of the Tribunal in the case of M/s. Idea Cellular Ltd. Vs. CCE, Rohtak- Final Order No.130-131/09 dated 17.02.2009. He further states that the Board's Circular was taken note of by the adjudicating Commissioner but he has not dealt with same. 7. In view of the subm....