2024 (3) TMI 1102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... NONE for the Appellant Shri Mihir Ranjan , Special Counsel for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order wherein demand has been raised against the appellant for violation of the provisions of Rule 6(3) of Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant was engaged in the activity of trading as well as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inst the appellant under Rule 6(3) of Cenvat Credit Rules, 2004. 3. None appeared on behalf of the appellant. The appeal has been taken up for consideration. 4. We find that in this case, demand sought to be confirmed against the appellant under Rule 6 of the Cenvat Credit Rules, 2004 for not maintaining separate account of input/input services during the impugned period and the amount sough....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpted services. Therefore, in terms of Rule 6(3) of the Cenvat Credit Rules, 2004, the appellant is liable to pay Service Tax @ 5%/6% and 8%/10% of the exempted services provided by them. 6. Heard the Ld.Special Counsel for the Revenue and gone through the decision in the case of Tiara Advertising vs. UOI, cited (supra), wherein the Hon'ble High Court has observed as under:- "14. Furth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 15. We may also note that in the event the petitioner was found to have availed Cenvat Credit wrongly, Rule 14 of the Cenvat Credit Rules, 2004 empowered the authorities to recover such credit which had been taken or utilised wrongly along with interest. However, the second respondent did not choose to exercise power under this Rule but relied upon Rule 6(3)(i) and made the choice of the o....