2017 (9) TMI 1556

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.....(AR) for the Revenue ORDER Per: Shri P.K. Choudhary Common issues are involved in these appeals and therefore both the appeals are taken up together for disposal. 2. Briefly stated the facts of the case are that the appellants are registered with the Service Tax authorities under the categories of 'Health Club and Fitness Centre Services' and 'Beauty Parlour Services'. The appellant p....

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....713/- together with interest and set aside the penalties. I find that the appellant reversed the amount of the credit taken by them used in the non-taxable service. In this context, the appellant drew the attention of the Bench to the copy of Trial Balance, invoice etc. The ld. Counsel cited the following decisions in support of his submissions:- a) Tata Technologies Ltd. v. Commissioner of Cen....

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....ll follow the following procedure and conditions, namely :- (a) while exercising this option, the manufacturer of goods or the provider of output service shall intimate in writing to the Superintendent of Central Excise giving the following particulars, namely :- (i) name, address and registration No. of the manufacturer of goods or provider of output service; (ii) date ....

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....ty amount calculated under the first option. I am afraid I cannot endorse this contention. The said rule does not say that on failure to intimate, the manufacturer/service provider would lose his choice to avail second option of reversing the proportionate credit. Rule 6(3A), as seen expressly stated is nothing but a procedure contemplated for application of Rule 6(3). Therefore, the argument of t....