2018 (6) TMI 1490

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....t Shri M.P. Damle, Assistant Commissioner (AR), for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-original No. 49/ST/COMMR./2014 dated 30.7.2014 passed by Commissioner of Central Excise, Aurangabad. 2. Briefly stated the facts of the case are that the appellant had availed cenvat credit of service tax paid on various input services used in providing t....

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....it availed on the input services during the relevant period used in providing exempted services. He has fairly admitted that the said amount has been reversed/paid along with interest on 20.1.2015. It is his contention that the credit availed on input services used for providing exempted 'output services' even if subsequently reversed, payment of the 6%/8% of the value of exempted services under R....

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....es during the relevant period 1.4.2008 to 31.3.2011. Learned Chartered Accountant for the appellant vehemently argued that the credit availed during the said period has been reversed with interest on 20.1.2015. It is his contention that since they reversed the entire credit availed on input services used in providing exempted services, therefore they are not required to pay 6% / 8% of the value of....