TaxTMI 
TaxTMI 
2024 (8) TMI 659
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....engaged in providing services under 'broadcasting services' in CCTV installed in various station of metro railway at Kolkata and 'advertisement agency services' by display of advertisement in police booths / public hoardings. The appellant is also engaged in making pottery handicrafts known as 'Pot Pourrie', which is exempt from payment of central excise duty. Both the above mentioned activities i.e., provision of taxable services and making of pottery handicrafts were carried on or from two different premises maintaining separate accounts for the said two activities. 2.1. The appellant was availing 100% credit on inputs and input services which were exclusively attributable to taxable services provided. As regards the activity of making p....
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....% and 6% respectively of the value of exempted goods. iii. Further, a demand was also proposed alleging irregular availment of CENVAT Credit on purchase of certain articles. 4. The said Show Cause Notice was adjudicated and demand of Service Tax was confirmed vide the impugned order. 5. Against the said order, the appellant is before us. 6. The Ld. Counsel appearing on behalf of the appellant submits that the appellant has rightly availed credit in compliance with the procedure prescribed under Rule 6 of the CENVAT Credit Rules, 2004 and therefore, the demand confirmed vide the impugned order is incorrect on facts as well as on law. 6.1. It is his submission that the Show Cause Notice has been raised on incorrect facts and interpretat....
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....le amount of common credits availed at the premises pertaining to the service business of the appellant, it was inadvertently missed to reverse the credit attributable to exempted goods for the financial years 2008-09 and 2009-10. However, after issuance of the Show Cause Notice, the appellant formed the position that: a. The appellant had procured certain input services viz. security services, bank charges, AMC for fax machine/intercom systems, etc., which are covered under Rule 6(5) of the CENVAT Credit Rules, 2004 and hence, 100% eligible for credit. b. For the financial years 2006-07 and 2007-08, the credit availed on common input services (Rs.52,303/- for the financial year 2006-07 and Rs.13,850/- for the financial year 2007- 08), ....