2017 (11) TMI 338

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....e Rajdeep Plastics Containers (I) P. Ltd. were involved in trading activity apart from manufacturing activities. The appellants were also availing cenvat credit of some common services. The revenue during audit found that the appellants were availing input credit in respect of certain services which were used for both manufacturing as well as trading activities. Consequently show-cause notice was ....

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.... their part but they have made good by reversing the amount of cenvat credit required to be reversed in terms of Rule 6(3)(ii) read with Rule 6 (3A). 3. Ld. AR relies on the impugned order. He further argued that if he wanted to avail this option, it was mandatory to declare the said option before availing the same. 4. I have gone through the rival submissions. I find that Tribunal in the ca....

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....sed in or in relation to the manufacture of the exempted goods or for exempted services. If this is the objective then at the most amount which is to be recovered shall not be in any case more than Cenvat Credit attributed to the input or input services used in the exempted goods. It is also observed that in either of the three options given in sub-rule (3) of Rule 6, there is no provisions that i....

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....ted any provision by which Cenvat credit, which is other than the credit attributed to input services used in exempted goods or services; can be recovered from the assessee." 5. In view of the above, no option can be thrust upon the appellants and the appellants are free to choose any of the three options available to them. The appellants have on their own reversed a certain amount of cenvat cr....