9911796707
TMI Blog2012 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... for such abatement –Held that:- Credit of inputs used in relation to exempted output service is not allowed to be taken - Appellant has already paid substantial part of the demand on the first count and interest - it is sufficient for the purpose of Section 35F of Central Excise Act for hearing the Appeal – pre-deposit waived - E/3705/2010 - 1105/2011-EX(PB) - Dated:- 9-9-2011 - Ms. Archana Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 to March 2007 was adjudicated by the Additional Commissioner with orders as under :- ORDER (I) I allow the Cenvat credit taken on Pandal Samiyanas and Hiring of Tent Services under Rule 3 of Cenvat Credit Rules, 2004. (II) I disallow input service credit taken on travel services or tour operator services, packing activity services placement services and confirm the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 and Section 78 of Finance Act, 1994 respectively. 3. Aggrieved by the order the Appellants filed an Appeal with Commissioner (Appeal). The Commissioner (Appeal) rejected their appeal. Aggrieved by the order of the Commissioner (Appeal), the Appellants have filed this appeal before the Tribunal. 4. At the outset the Counsel for Appellants submit that they have already paid an amount of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Rules 2004. Their contention is that once the credit on account of the special category of services mentioned in Rule 6(5) of Cenvat Credit Rules is excluded they have not utilized credit for payment of tax more than what was liable to be paid as provided in Rule 6(3)(c). Revenue contests that Rule 6(5) will apply for taking credit for tax paid on such special category of services but the restr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-rule otiose. So, prima facie, the interpretation canvassed by Revenue does not appear to be correct. 8. So taking note of the fact that the Appellant has already paid substantial part of the demand on the first count amounting to Rs. 1,26,741/- and interest of Rs. 64,573/-, we consider it sufficient for the purpose of Section 35F of Central Excise Act for hearing the Appeal. So deposit of bal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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