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TMI Blog2014 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT credit availed on capital goods - during the relevant periods, if we take only credit taken on inputs/input services, the availment would not exceed 20% as required under Rule 6(3) of the CENVAT Credit Rules. The excess availment has arisen only because the Department has taken into account the credit availed on capital goods also - appellant has made out a prima facie case in their favour - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed more than 20% of the CENVAT credit for payment of education cesses. The show-cause notice related to the period of October 2006 to March 2007. The second show-cause notice was for demanding CENVAT credit of Rs.43,66,754/- on the ground that appellant could not have utilized more than 20% of CENVAT credit for payment of taxes. There was also a demand for education cesses of Rs.23,623/-. The per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the submissions of the learned counsel. We find that, as regards adjustment of service tax, it is basically a procedural violation and whether the service tax can be demanded or not requires examination of procedures, judicial pronouncements and statutory provisions which can be done at the stage of final hearing. At this stage, we consider it appropriate that we need not go into this aspe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed on capital goods also. Since we have already taken a view that the restriction does not apply to CENVAT credit taken on capital goods, we find that appellant has made out a prima facie case in their favour. 4. In the result, the request for waiver of pre-deposit and stay against recovery is allowed during the pendency of the appeals. (Pronounced dictated in open Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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