2023 (5) TMI 1151

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.... and they are also registered for payment of service tax under the category of Goods Transport Agency service. They have also obtained a separate service tax registration in the name of Shri Manglam (a unit of M/s Shree Auro Iron Ltd., the appellant) for providing Business Auxiliary service. For the job-work of cutting of CR/HR Coils. 3. During the course of audit, the department observed that the appellant have availed service tax credit on common input services like office expenses, car expenses, telephone service, courier service, cargo handling service etc. which are used in providing taxable services and exempted services; the appellant had not maintained separate record for the Cenvat credit availed as per Rule 6(2) of the Cenvat C....

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.... Cenvat Credit Rules, 2004. He relies upon the following cases- 1. Lally Automobiles Pvt. Ltd. vs. Commissioner (Adjudication), C. Ex [2018 (17) G.S.T.L. 422 (Del.)] 2. Lally Automobiles Private Limited vs. Commissioner [2019 (24) G.S.T.L. J115 (S.C.)] 3. Commr. of C. EX. & CUS., Vadodara-II Vs Unimed Technologies Ltd. [2018 (17) G.S.T.L. 181 (Guj.)], 4. Commissioner of C. EX., THANE-I Vs Nicholas Piramal (India) Ltd. [2009 (244) E.L.T. 321 (Bom.)] 5. Tata Steel Ltd. Versus Commissioner OF C. EX. & Service Tax-JSR [2014 (33) S.T.R. 440 G.S.T.L. 181 (Guj.)] 6. Commissioner OF C. EX., Thane-I Versus Nicholas Piramal (India) Ltd. [2009 (244) E.L.T. 321 (Bom.)] 7. Tata Steel Ltd. Ve....

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....vailed on common inputs /service is reversed, the appellants are not required to reverse the amount as contemplated under Rule6(3A)(ii) of the said Rules. Adjudicating authority has recorded a finding that there are plethora of decisions of various appellate forums wherein it was consistently held that when the entire Cenvat credit stands reversed, it is as good as not availing the credit. We find that learned Commissioner has relied upon the decision of High Court in the Commissioner of Central Excise, Bangalore III vs. Himalaya Drug Company [2011 (271) ELT 350 (Kar)] ; Commissioner of Central Excise vs Ashima Dyecot Ltd. [2008 (232) ELT 580 (Guj)] upheld by the Supreme Court [2009 (240) ELT A41 (SC)] ; Commissioner of Central Excise vs. F....