2018 (6) TMI 310

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....intendent (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: PUN-CTAPPII-000-202-17-18 dated 08/09/2017 passed by the Commissioner of Central Excise (Appeals), Pune - II. 2.  Heard both the sides and perused the records 3.  The issue involved in this case is regarding demand of an amount equivalent to 6% of the value of exempted goods/non-excisa....

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....on input services such as GTA and repairs and maintenance having been consumed in the factory premises the provisions of Rule 6(3) would apply. Appellant contested this finding before the first appellate authority. In the impugned order, the first appellate authority has rejected the appellant only by relying upon the explanation inserted by notification No. 06/2015-CE (NT) dated 01/03/2015 to Rul....