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TMI Blog2011 (3) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(3) of CCR as regards the use of cenvat credit above 20% of the tax paid applied to credit of capital goods also - In the circumstances, set aside the impugned order and remand the entire case to the Commissioner for a fresh decision on all issues after hearing the assessee - The appeal is allowed by way of remand. - ST/132/2008 - 265/2011 - Dated:- 28-3-2011 - M V Ravindran, P Karthikeyan, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has utilized credit in excess of 20% of the tax paid every month. Moving the application for waiver, the ld. Counsel for the appellant submits that the above restriction applied only in respect of credit relating to inputs and input services. He submits that out of a demand of over Rs.12.13 crores, service tax was paid utilizing capital goods credit to the extent of over Rs.12 crores. The Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel for the appellant to the effect that an amount of over Rs.12 crores was discharged using capital goods credit. He also submits that returns filed by the assessee did not reflect the collection of charges towards detailed billing, cancellation of SIM cards and for providing fancy numbers etc. He submits that the demand is hence not barred by limitation. The demand is also sustainable on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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