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TMI Blog2012 (11) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal itself, inasmuch as we find that the matter needs to be remanded to the adjudicating authority for specific decision on the disputed issue. 2. The Export Promotion Council for Handicraft is engaged in arranging exhibitions etc. They have permanent members and from the members, they are collecting annual membership fee. 3. An amount of service tax of Rs. 43.68 lakhs stands confirmed against the applicant on the ground that the said membership fee collected from the Members is liable to service tax under the category of "Club and Association Service". Learned Advocate submits that after passing of the impugned order, the provision of Section 96J were introduced in the Finance Act, 1994 by Finance Act, 2011. Vide the said sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in respect of taxable and non-taxable services. M/s. EPCH has also not submitted any evidence that they were maintaining separate records of inputs services in respect of taxable and non taxable services as required under Rule 6(2) of Cenvat Credit Rules, 2004. However, they contended that 98.9% of the CENVAT CREDIT availed by them during the period was received against the inputs services like pandal and shamiana services, convention services, business exhibition services etc. which is exclusively used for providing business exhibition services. Merely 1.1% of the Cenvat Credit availed was received from common services like practicing chartered accountant, telephone services, telecommunication services, mailing list and compilation servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services for which the appellants were discharging the duty liability, inasmuch as the said services were not common services for providing any other services than the business exhibition service, the Cenvat credit cannot be restricted on the same. He further submits that even in terms of the provision of Rule 6(5), some of the services even if used as common services for both dutiable as well as exempted final services, the Cenvat credit is not required to be restricted. The same can be restricted only if the said services are used exclusively for providing exempted services. 7. After hearing the learned SDR, we find favour in the appellants' contention. Though, the Commissioner has observed that common input services have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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