2017 (5) TMI 1334

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....nt : Shri N Satwani, Authorised Representative ORDER Per: Dr D.M. Misra, These three appeals are filed against respective OIAs passed by the Commissioner, Central Excise (Appeals), since involve common issue are taken up together for disposal. 2. Briefly stated the facts of the case are that the Appellant have availed Cenvat Credit on Common 'Input Services' utilized for manufa....

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....actured goods. However, to promote their market in Dry Battery Cells, the appellant, approximately 0.5% to 2.5% of the total sales turn over, carried trading of the Torches. He submits that since certain 'Input Services' were common in the manufacturing as well as trading activities, the appellant on their own reversed proportionate credit of Rs. 72,596/- Rs. 35,057/- and 56,601/- respecti....

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....ubmits that availability of Cenvat Credit on common 'Input Services' used both for manufacturing and trading activities has been a point of dispute between the trade and the revenue and divergent views on the issue has been expressed by the judiciary. It is his contention that in the present appeals they do not press for refund of the Cenvat Credit already reversed but, it is their objecti....

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....e reversed the proportionate Cenvat Credit on the Common 'Input Service' before issuance of the notices and since there was no certainty in the law, therefore, malafide intention cannot be attributed in availing credit on Common 'Input Services' used for manufacturing and trading activities. There is no dispute of the fact that the appellant had reversed proportionate credit suppor....