2019 (5) TMI 1569

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.... input services namely guest services and staff welfare services. 2. The facts of the case are that the appellant is engaged in providing of several taxable services as well as exempted services and availing Cenvat credit under Rule 6 (3) of Cenvat Credit Rules, 2004. The case of the Revenue is that the appellant is providing taxable as well as exempted services, therefore, in terms of Rule 6(5) of Cenvat Credit Rules, 2004, the appellant is restricted to avail upto 20% of the Cenvat credit. During the impugned period, the appellant utilized more than 20% of the credit lying in their Cenvat credit account in terms of Rule 6(3) of Cenvat Credit Rules,2004, therefore, it is alleged that the appellant has availed excess credit and the same ....

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....h Court in the case of Ultratech Cement Limited-2010 (20) ELT 577 (Bom). 5. On the other hand, Ld. AR supported the impugned order. 6. Heard the parties and considered the submissions. 7. Without going into the merits of the case, we find that the appellant has provided the taxable services as well as exempted services. It is fact that during the impugned period, the appellant was providing taxable services and well exempted services but there is restriction for utilization of credit upto 20% lying in their Cenvat credit account. Admittedly, the appellant has availed the credit more than 20% during the impugned period. With effect from 1.4.2008, the appellant became entitled to avail credit lying in their Cenvat credit account, in ....