TaxTMI 
TaxTMI 
2024 (2) TMI 816
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....ant. 3. Shri Harendra Singh Pal, Learned Assistant Commissioner appeared for the Revenue. 4. It is the case of the appellant that the Original authority had allowed CENVAT credit availed by the appellant in so far as security services was concerned, but in the impugned order, the lower Appellate authority has accepted the case of the revenue to hold inter-alia that Rule 6 of CENVAT Credit Rules, 2004 (CCR) would be applicable only in respect of common goods, that is to say, the credit availed by the appellant on the security services provided for the factory premises as well as trading premises is covered under Rule 6(5) of the CENVAT Credit Rules, 2004 since the appellant had not maintained separate books of account for the common input ....
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....e adjudication, what was required to be explained by the appellant was limited to the fact whether the said service was in any way connected with the business of the appellant, which on adjudication was answered in favour of the appellant. 9. From the impugned order, we find that the feeling aggrieved, the department filed appeal before the FAA, i.e., the Commissioner (Appeals) challenging the above finding given in OIO and it appears that the revenue also made an issue of non-maintenance of separate books of accounts in so far as the common input services in respect of both the premises were concerned, which was never addressed either in the Show Cause Notice or in the Order-in-Original. But however, no grounds of appeal urged before the ....