2021 (12) TMI 425

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....Superintendent (Authorised Representative) for the Respondent ORDER RAJU The issue involved is if the demand of an amount at the rate of 5%/6%/7% of the value of exempted services in terms of rule 6 of Cenvat Credit Rules, 2004 can be made against the appellant. 2. The Show cause notice alleges that the appellant has availed input credit of common services namely Banking and Financial ....

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....the question of raising any demand under Rule 6(3A) will not arise. However, the fact whether during the period 2013-14 to 2015-16 appellant has not availed Cenvat credit or otherwise, has neither been properly submitted by the appellant nor the Adjudicating Authority or Commissioner (Appeals) has verified. Therefore, in my considered view, the matter should go back to the Adjudicating Authority t....