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2018 (5) TMI 770
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.... Khiwani, Advocate for the Respondent: Mr.P.Juneja, D.R. And Mr. S.Nunthuk, DR PER: S.K. MOHANTY These appeals are directed against the impugned order dated 15.09.2017 passed by the Commissioner (Appeals), Central Goods and Service Tax and Central Excise, Indore. 2. Brief facts of the case are that the appellant is manufacturing both dutiable, as well as, exempted excisable goods. Furt....
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.... namely, business auxiliary service was exported by the appellant, it is governed under the provisions of sub-rule (7) of Rule 6 of the Rules. Thus, according to him, the value of taxable service should not be considered for computation of the amount of cenvat credit in terms of the formula prescribed under sub-rule (3A) of Rule 6 of the Rules. Thus, he contended that inclusion of the exported tax....
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....envat Credit has been confirmed against the appellant. Since the authorities below have not specifically discussed the applicability of sub-rule (7) of Rule 6 of the Cenvat Rules to the facts and the circumstances of the present case, I am of the view that the matter should go back to the original authority for a proper fact finding, as to whether sub-rule (7) of Rule 6 of the Cenvat Rules will be....