2019 (6) TMI 901

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....keya Narain, Advocate, for the Appellant Shri Pawan Kumar Singh, Superintendent, Authorised Representative for the Respondent ORDER After hearing both the sides duly represented by ld. Advocate - Shri Kartikeya Narain appearing on behalf of the appellant & ld. Superintendent - Shri Pawan Kumar Singh appearing on behalf of the Revenue, I note that there are two issues involved in the prese....

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....e (3) of Rule 6 of Cenvat Credit Rules, 2004 stating that the said Cenvat Credit of Rs. 1,22,561/- was availed on such input services which were utilized in dutiable and exempted output services and 6% of the value of output service was Rs. 7,26,327/- which was confirmed. Since the Cenvat Credit of Rs. 1,22,561/- was reversed on 29.12.2015, before utilizing the same, transaction does not merit con....