2018 (9) TMI 313

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....ommr. (A.R) for respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against order-in-appeal No. IM/CGST A-I/MUM/220/17-18 dt. 26.2.2018 passed by the Commissioner of Central Excise (Appeals-I) Mumbai. 3. Briefly stated the facts of the case are that the appellant are providing taxable service under the category of Business Auxiliary Service from their p....

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....edit under Rule 6(3) of Cenvat Credit Rules 2004 attributable to the exempted service (trading activity). Both the show cause notices have been confirmed by the adjudicating authority. The appellant had reversed the proportionate cenvat credit along with interest and penalty as directed by the adjudicating officer vide order dt. 1.8.2016. However against confirmation of reversal of cenvat credit d....

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.... was not registered in providing same output services as from Unit No.65 credit cannot be denied to them on the input service in view of the judgment of Allahabad High Court in the case of Commissioner of Central Excise Vs. M/s. Pangea 3 Legal Database Systems Pvt. Ltd. vide order dt. 28.2.2017 and the judgment of this Tribunal in the case of Vako Seals Pvt. Ltd. Vs. Commissioner of Central Excise....

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....nt acknowledging the fact that from Unit No. 67 Business Auxiliary Service as well as trading activity were carried out, directed reversal of the proportionate credit attributable to exempted service rendered from Unit No.67. Thus, in these circumstances, I find force in the contention of the Learned Chartered Accountant for the appellant that denial of credit of service tax paid on renting of imm....