2020 (3) TMI 1383

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....d 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 behalf of the appellants submits that these ....

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.... 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 non-availment of Cenvat credit during the per....

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....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 learned Chartered Accountant that during the perio....