2019 (6) TMI 72

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....mplex including commercial/industrial building or civil structures, supply of tangible goods for use, Renting of immovable property service and Goods Transport Service as a recipient under reverse charge. They are also availing facility of Cenvat Credit on their various input services. At the time of audit it was noticed that they were also engaged in trading of the goods and have availed the cenvat credit in respect of common input services such as Telephone Bills, mobile, courier, conveyance, professional fee etc.etc. for providing output services which are chargeable to tax as well as for their trading activities, which is exempted service, without maintaining separate account as required under Rule 6(3)(iii) of CCR, 2004. Since as per R....

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....e. between August, 2011 to November, 2013 and therefore there is no suppression of facts on the part of the appellants and therefore the extended period has been wrongly invoked. According to him although the appellants have raised these issues before both the authorities below but none of them have considered this while passing the orders. Per contra the learned Authorised Representative appearing on behalf of Revenue reiterated the findings recorded in the impugned order and prayed for dismissal of the Appeal. 4. I have heard learned counsel for the appellant and learned authorised representative for the Revenue and perused the Appeal memo alongwith its annexures. A similar issue has come up for consideration before the Principal Bench ....

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....that the failure of the appellant to follow the procedure perfectly should not come in the way of extending the substantial benefit of proportionate reversal. However, we find that in the order passed by the lower authority, he has not given any finding as to whether the reversal already made satisfies the test of proportionate reversal in terms of quantum of reversal. Hence, we are of the considered opinion that the matter is to be remanded to the original adjudicating authority to verify whether the amount of Cenvat credit already reversed along with interest satisfies the requirement of proportionate reversal. We also make it clear that there is no justification for demand of the amount equivalent to 10%/5% of the value of electricity wh....