TaxTMI 
TaxTMI 
2017 (9) TMI 1869
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....2012 7,14,553/- January, 2010 to April, 2010 E/425/2011 5 & 6/2011, dated 13-1-2011 3,34,869/- 2007-08 and 2008-09 E/426/2011 5 & 6/2011, dated 13-1-2011 10,30,025/- June to September, 2009 E/20038/2015 627/2014-C.E., dated 22-10-2014 4,31,728/- July, 2010 to January, 2011 E/20040/2015 631/2014-C.E., dated 28-10-2014 4,69,261/- February, 2011 to June, 2011 E/22703/2014 246/2014, dated 29-4-2014 11,86,878/- March, 2009 to September, 2010 3. Heard both sides and perused the records. 4. On perusal of records, it transpires that the issue is regarding eligibility to avail entire Cenvat credit on common input services for the manufacturing activity of finished goods (on which appropriate Central Excise Duty is d....
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....sions of Rule 6(5) of the Cenvat Credit Rules be held as retrospectively applicable and the Cenvat credit on the Management Consultancy Services being extended even for the period prior to 1-4-2005. 6. Learned DR submits that judgment of the Hon'ble High Court of Madras in the case of F.L. Smidth Pvt. Ltd. - 2014-TIOL-2186-HC-MAD-CX = 2015 (317) E.L.T. 225 (Mad.) = 2015 (39) S.T.R. 373 (Mad.) is directly on the point and the said judgment clearly holds that the clarification issued on 1-4-2011 by way of inserting explanation in the provisions of Cenvat Credit Rules will be applicable from 1-4-2011. It is his submission that the Cenvat credit should be disallowed as has been upheld by the lower authorities. 7. On careful consider....
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....remitted back and the adjudicating authority to quantify the amount and also demand the interest on the same. 7.2 As regards the Cenvat credit of the service tax paid on Management Consultancy Services, it is covered under Section 65(105)(r) of the Finance Act, 1994, I find that the provisions of Rule 6(5) of the Cenvat Credit Rules, 2004 are very clear which needs reproduction : "(5) Notwithstanding anything contained in sub-rules (1), (2) and (3), credit of the whole of service tax paid on taxable service as specified in sub-clauses (g), (p), (q), (r), (v), (w), (za), (zm), (zp), (zy), (zzd), (zzg), (zzh), (zzi), (zzk), (zzq) and (zzr) of clause (105) of Section 65 of the Finance Act shall be allowed unless such service is us....