2019 (2) TMI 1092

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....Appellant Mr. K. T. Pakshirajan, Asst. Commissioner (AR) & Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG Appellants have filed these two appeals against the impugned order dated 8.12.2017 passed by the Commissioner (A), whereby the Commissioner (A) has partially modified the Orders-in-Original but he has set aside the demand for the year 2009-10; 2010-11; an....

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....appellants by internal audit team of the department, it was observed that the appellants were not maintaining separate accounts of input services used for dutiable goods and exempted services as they were manufacturing dutiable goods and also providing exempted services (trading activity) for the period from October 2009 to March 2014. It was also seen that they were availing CENVAT credit on inpu....

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.... that the impugned order is not sustainable in law as the same is contrary to the binding judicial precedents and is also contrary to the provisions of Rule 6. She further submitted that the demand of 5% / 6% of the total value of exempted service under Rule 6(3)(i) of the CCR is not sustainable as the appellants have already reversed proportionate credit in terms of Rule 6(3)(ii) read with Rule 6....

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....ure. In support of her submission, she relied upon the following decisions: • Foods, Fats and Fertilizers Ltd. vs. CCE: 2009 (247) ELT 209 (Tri.-Bang.) • Mercedes Benz India (P0 Ltd. vs. CCE: 2015 (40) STR 381 (Tri.-Mum.) • Cranes & Structural Engineers vs. CCE: 2017 (347) ELT 112 (Tri.-Bang.) • Reliance Life Insurance Co. Ltd. vs. CST, Mumbai: 2....