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TMI Blog2014 (1) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Chapter 84 of Central Excise Tariff Act, 1985 and also provided taxable service such as consulting engineering services, erection, commissioning and installation service, management, maintenance and repair service etc. The applicants are maintaining separate account for their manufacturing activity as well as service activities and also not maintaining separate account for taxable as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttributable to exempted services. As the same has been intimated to the revenue that they are following the procedure under Rule 6(3A) of CENVAT Credit Rules, 2004 for exempted services. Therefore they are not liable to pay any amount demanded by the revenue as per the impugned order. 3. On the other hand, ld. AR appearing on behalf of the revenue strongly opposed the contention of the ld. counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the applicant that the value prescribed as per Rule 6(3) of CENVAT Credit Rules, 2004 is sale price less cost price of goods which is Rs.73,43,01,782/-. The value of 5% of said amount roughly comes to Rs 3.5 crores. 6. As the applicant has already paid Rs. 95,77,184/-, therefore to grant the waiver of pre-deposit, we direct the applicants to make a further deposit of Rs. 2,50,00,000/- (R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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