2024 (1) TMI 961

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....the Appellants Shri Himanshu P Shrimali , Superintendent ( AR ) for the Revenue ORDER RAMESH NAIR : In the present case, the issue involved is whether the appellant is value of liable to pay 6% of the value of exempted service namely cash credit, overdraft facilities, discounting of bills, interest on loan etc. when the appellant has availed Cenvat credit on common Input service. 2.....

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....of Cenvat Credit Rules, 2004 is not sustainable on the ground of limitation. 3. Shri Himanshu P Shrimali, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of record, I find that the appellant being a Co-operative Bank and registered under Service Tax ....