2023 (6) TMI 789

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....Shri Prabhat K. Rameshwaram, Addl. Commissioner for the Appellant-Revenue None for the Respondent-Assessee ORDER RAMESH NAIR : This appeal is filed by the Revenue against the adjudication order passed by Commissioner, Central Excise Rajkot. As per the grounds of appeal even though the respondent had paid back the full amount attributed to exempted service along with interest, they are ....

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....s that even though the respondent have admittedly paid back the entire Cenvat credit availed along with interest which was partly attributed to exempted service even then the respondent is liable to pay 8%/6%/5% amount of value of exempted services in terms of Rule 6(3) of Cenvat Credit Rules, 2004. We find that on this issue much water has been flown and in various cases, the Courts and Tribunal ....

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....Hello Minerals Water (P) Limited vs. UOI - 2004 (174) ELT 422 (All.) (c) Kundan Cars Pvt. Limited vs. CCE, Pune - 2016 (43) S.T.R. 630 (Tri. - Mumbai) (d) Bombay Minerals Limited vs. CCE & ST, Rajkot - 2019 (29) GSTL 361 (Tri. - Ahmd.) 5. As regards the judgments relied by learned AR, we find that the judgment has been subsequently distinguished, therefore, the same is not app....