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2017 (12) TMI 389
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....o handling service, storage and warehousing service, sale of space or time for advertisements and renting of immovable property service and is also providing exempted services viz. cargo handling services for agricultural produce which is exempted as per notification No.10/2002 dated 01.08.2002. The appellant has filed ST-3 returns wherein they have taken the Cenvat credit of inputs, capital goods and input services and during the audit, it was pointed out that separate accounts were not maintained in respect of input services used for taxable and exempted services and therefore the appellant was required to pay 8% of the exempted services. Appellant was issued a show cause notice on 22.12.2009 demanding 8% of the value of exempted services....
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.... impugned order that the intimation was given on 21.08.2009 by the appellant for the Financial Year 2008-09 whereas the fact of the matter is that intimation was given on 17.01.2009 and again a letter was written on 21.08.2009 reiterating the first letter. In support of his submission, the Learned Consultant has relied upon the following decisions wherein it has been specifically held that Rule 6(3A) is procedural in nature and its violation will not deprive the assesse of his substantive benefits. • Aster Pvt. Ltd. Vs. CCE, Hyderabad-III (2016) 43 STR 411 (Tri.-Hyd.); • Foods, Fats & Fertilizers Ltd. Vs. CCE, Guntur (2011) 22 STR 484 (Tri.-Bang.); • Mercedes Benz India (P) Ltd. Vs. CCE, Pune-I (2015) ....