2013 (10) TMI 202

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..... aken - So far as the retrospective amendment of Rule 6(3)(b) of the CENVAT Credit Rules, 2004 is concerned reliance was placed upon Dabur Pharma Ltd Vs CCE Kolkata-I [2010 (5) TMI 734 - CESTAT KOLKATA] - It was the case of the appellant that the input service credit had been taken for the services utilized for providing both dutiable and exempted services - The issue involved was regarding interpr .....

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..... hat appellant has taken CENVAT Credit of Service Tax on certain input services such as advertising charges, lease rental charges, housekeeping charges, outsource labour charges, etc. and utilized the said CENVAT Credit for payment of Service Tax on their output services. It is the case of the Revenue that the appellant is providing both taxable and exempted services. The CENVAT Credit taken on the .....

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..... Ltd Vs CCE Kolkata-I 2010 (262) ELT 275 (Tri-Kolkata) iii) Foods, Fats Fertilizers Ltd. Vs. CCE Guntur 2011 (22) STR 484 (Tri-Bang) 2.1 It was also argued by the ld. Advocate that the CENVAT Credit of Rs.1,79,907/- taken during the period October, 2009 to March, 2010 has already been reversed and therefore the stay may be granted for the remaining amount. 4. Shri G.P. Thomas, A.R., on the .....

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