2017 (7) TMI 989

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.... Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar Heard the ld. Counsel for the appellant on Miscellaneous Application. The Miscellaneous Application is for early hearing. On enquiry, the Representative of Revenue is agreeing with final disposal of appeal. Therefore, after allowing the Miscellaneous Application, appeal is taken up fo....

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.... liable to pay amount under Sub-rule 3 of Rule 6 of Cenvat Credit Rules, 2004. The appellant replied to the audit objection stating that they were not availing such Cenvat credit of the Service Tax paid on input services which was attributable to the exempted service provided by them. They also gave the details about the total Service Tax paid on input services and out of which Cenvat credit avail....

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.... the demand was confirmed and equal penalty was imposed. Being aggrieved the appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 18/01/2017 wherein he has rejected the appellant's appeal and upheld the said Order-in-Original dated 18/11/2015. Being aggrieved by the said order appellant is before this Tri....

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....table to the exempted services. In such a situation, where contention of the assessee was that their transaction was covered by provisions of Sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004, it was necessary for Revenue to establish in the Show Cause Notice that the said transaction attracted provisions of Sub-rule (2) of said Rule 6 that Cenvat Credit was availed in respect of such input serv....