2018 (7) TMI 670

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....ice was issued proposing to demand 10% of the value of exempted products cleared for the period December 2004 to September 2005 to the tune of Rs. 46,15,943/-. The appellant had reversed an amount of Rs. 46,17,410/- being the credit availed on the entire input services used commonly for the dutiable as well as exempted products. In the show cause notice, in para 4, it was specifically stated that the appellants are to maintain separate accounts in respect of certain services which fall outside the purview of Rule 6(5) of CENVAT Credit Rules 2004 and proposes to demand 10% of the value of exempted goods. Meanwhile, taking note of the mention in the show cause notice that they are eligible to avail CENVAT credit on certain services which fall....

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....d separate accounts in respect of services like telephone services, general insurance services, courier services, air travel agency services, clearing and forwarding agency services, rent-a-cab services, manpower recruitment agency services, GTA Services, Chartered Accountant's Service and Cost Accountant Service. It was implied stated that the appellants are eligible to avail credit on services namely architect services, maintenance and repair services, consulting engineering service, management consultancy service, construction service, security agency service and banking and financial services. Thus, the appellants had taken re-credit of the amount attributable to such services falling under Rule 6(5) to the tune of Rs. 24,85,874/-. That....