2024 (7) TMI 383

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Brief facts of the case are that during audit conducted by the department, it was found that the appellant had availed CENVAT credit against tax paid on common input services such as Manpower Recruitment Agency Services, Maintenance or Repair Services, Erection, Commissioning and Installation Services and Consulting Engineers Service etc. which were used for providing taxable as well as exempted services. During the period from April 2008 to September 2009, they also used the same for the purpose of payment of service tax. They had failed to maintain separate accounts for receipt and usage of such common input services for the dutiable and traded goods and thereby contravened sub-rules (1), (2) and (3) of Rule 6 of CENVAT Credit Rules, 2004....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laimed exemption under the Notification No. 3/2011-CE NT dt.01/03/2011 before the adjudicating authority. Submission of new grounds of appeal seems to be afterthought and the new plea not taken before lower authorities cannot be entertained. The learned CA stated that claiming benefit under a notification is a legal plea and can be raised for the first time even at appeal stage. He placed reliance in this regard on Hon'ble High Court of Gujarat in Commissioner of Service Tax, Ahmedabad Versus M/s Bacha Finlease TAX APPEAL No.456 of 2010 Date: 12/01/2011- and Technoglobe Versus. State Of Tamil Nadu And Others [2010] 36 Vs 349 (SC). The lower authorities failed to follow the Explanatory note issued under D.O.F. No 334/1/2012-TRU Dated: March ....