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TMI Blog2013 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... stant case - Since no service tax is being paid on service relating to export cargo, it has to be considered as ‘exempted service’ within the meaning of Rule 2(e) of CCR 2004 - Prima facie case not in favour of assessee - Assessee directed to make a pre deposit - stay granted partly. - ST/40461/13 - Misc. Order No. 41481/2013 - Dated:- 14-6-2013 - SHRI. P.K. DAS AND SHRI. MATHEW JOHN, JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted service on which the applicant was not paying any service tax and, therefore, applicant should have complied with the provisions of Rule 6 of CENVAT Credit Rules, 2004 relating to situations where input service is used for providing both exempted and taxable output service. Since the applicant had not complied with provisions of Rule 6, two show cause notices for recovering unauthorized Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on which no service tax is leviable under section 66 of the Finance Act and taxable services whose part of value is exempted on the condition that no credit of inputs and input services, used for providing such taxable service, shall be taken. 4. He further submits that the demand worked out based on 6% of the value of exempted service may even exceed the credit taken. He submits that this am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find force in the argument of Ld. AR that when tax is not paid on a service, it has to be considered as an exempted service in view of definition at Rule 2 (e) of CCR 2004 and consequently provisions of Rule 6 will apply in the instant case. The question whether demand of 6% on exempted service will be proper in the facts of the case can be examined only, if full facts relating to the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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