2020 (3) TMI 1383

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Dr. Nilesh V. Suchak, Chartered Accountant for the Appellant Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : In all the three appeals, common issue involved is that appellant is required to pay 5%/6%/7% of the value of exempted services in terms of rule 6 of Cenvat Credit Rules, 2004. 2. Dr. Nilesh V. Suchak, learned Chartered Accountant appearing on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nly credit of Rs. 35,402/- which was relevant to the first case, wherein this Tribunal vide order dated 21.08.2018 set-aside the order. In the present cases, no Cenvat credit on common input services was availed and therefore demand does not sustain. Moreover, as per decision of this Tribunal cited supra, these appeals are required to be allowed. On a query from the bench that whether the fact of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an identical issue this Tribunal has passed an order in the case Welspun Corp. Limited - 2019 (368) ELT 179 (Tri. Ahmd.) against which Revenue's appeal has been admitted by the Hon'ble Gujarat High Court, reported at 2019 (368) ELT A53 (Guj.). 4. Heard both sides and perused the record. Demand was raised under Rule 6(3A) i.e. 5%/6%/7% of the value of exempted services. It is the submission of l....