2018 (3) TMI 106

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....hanty This appeal is directed against the impugned order dated 13.7.2016 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal. 2. The brief facts of the case are that the appellant is engaged in the activity of providing advertising agency service. The appellant avails Cenvat credit of service tax paid on input services for use in, or in relation to providing t....

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....the department was disposed of vide impugned order dated 13.7.2016 in favour of Revenue and demand of Rs. 7,52,873/- was confirmed against the appellant herein. 3. The ld. Consultant appearing for the appellant submits that as per the provisions of Rule 6(3A) of the Cenvat Credit Rules, 2004, the appellant had maintained separate records in respect of the common input services used for providin....

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....e to the effect that it had followed the procedure laid down under Rule 6(3) of the rules and also maintained the separate records in respect of common input services used for providing both the category of services i.e. taxable and non-taxable. However, ignoring the submissions of the appellant and the documents available on records, he has confirmed the demand against the appellant. On perusal o....