2017 (12) TMI 17

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER The miscellaneous application is for rectification of error apparent on record in the Final Order No.42014/2017, dated 12.09.2017. The learned counsel for the appellant submitted that in the said final order, there is apparent error to the effect that the Tribunal proceeded on the incorrect understanding of the fact that the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is no discernible error apparent on record. The appellant being aggrieved by the decision of the Tribunal shall resort to statutory remedy available as per Finance Act, 1994. Once the order is passed after detailed consideration of facts and legal position, the Tribunal cannot entertain any adjudication to reappraise the evidences or legal position in order to vary, what is alleged to be an incorr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 6(2) cannot follow the provisions of Rule 6(3) of Cenvat Credit Rules, 2004. The learned counsel submitted that they have not admitted of maintaining separate accounts for common input services under Rule 6(2). It is also submitted that the Revenue also never contended that they have maintained separate accounts under Rule 6(2) for common input services. We note that the said submission is nothi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....psing or reversal of credit, which was taken as per the provision of Cenvat Credit Rules, 2004, we note that we have already given a finding regarding ineligibility of the appellant to follow  both the provisions of Rule 6(2) and Rule 6(3) simultaneously in respect of input services. When the credit itself is not eligible because of this legal provision, the question of legal provision for la....