2018 (1) TMI 151

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....r Singh, Supdt. (A.R.) for the Revenue ORDER Per: Mrs. Archana Wadhwa The appellant is engaged in the manufacture of excisable goods and were availing benefit of cenvat credit of service tax paid in respect of various services. 2. The dispute in the present appeal relates to the fact that the appellants have not maintained separate cenvatable account in respect of services used for pro....

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....aintain separate account and if the same are not maintained of consequence of Rule 6 (3), cannot be brushed away by adopting a high bride method of its own creation. I find that the said issue is no more res-integra. If an assessee has reversed the cenvat credit attributable to the input services used for trading activity, the provisions of Rule 6 (3) would not be applicable. The issue has been de....

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....nd cleared directly to the premises of their buyers located in SEZ area. On going through the impugned order, I find that the issue is not at all clear. The appellants have contended that the copper strips procured by them, were sent directly to the premises of their customers, which was used and cleared by them on payment of duty from their factory. The Commissioner (Appeals) has observed that su....