2017 (3) TMI 517

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.... Supdt. (AR) for Respondent ORDER Per Raju The appellant, M/s GMP Technical Solutions Pvt. Ltd., are involved in manufacturing and installation of clean partitions. The appellants undertake composite activity of manufacture as well as installation. The appellants are engaged in manufacturing of goods at Baddi, Himachal Pradesh and enjoying area based exemption vide Notification No. 50/200....

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.... of limitation has been wrongly invoked. It has also been argued that the impugned order wrongly holds that since a part of the goods manufactured by the appellant are exempted from the excise duty, CENVAT Credit cannot be availed by the appellant in respect of services provided by them. It has been argued that they are not taking the CENVAT Credit of the services used for manufacturing of exempte....

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....g exempted output service at Baddi Division. The amount of CENVAT credit of Rs. 1,67,67,461/- are on the basis of CENVAT credit register maintained and these are basically in relation to provision of taxable output services. * The exempted turnover comprises of value of clean room partitions and industrial doors manufactured at Baddi Unit. For this, Stock Register is maintained by the ass....