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TMI Blog2015 (11) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... rsal of the same to that extent would meet the requirement of law. In this connection, reliance can be placed on Tribunal’s decision in the case of Orion Appliances Ltd. vs. CST, Ahmedabad: [2010 (5) TMI 85 - CESTAT, AHMEDABAD] and BHEL-GE Turbine Service Pvt. Ltd. vs. CCE, Hyderabad: [2009 (12) TMI 407 - CESTAT, BANGALORE ] - Matter remanded back - Impugned order is set aside - Decided in favour of assessee. - Appeal(s) Involved : ST/79/2008-DB, ST/717/2009-DB, ST/306/2010-DB - Final Order No. 21872-21874 / 2015 - Dated:- 2-9-2015 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. Sekhar, CA For the Respondent : Dr. A. K. Nigam, Addl. Commissioner (AR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of dutiable final product as also for exempted goods or services. If such separate accounts are not maintained by an assessee, the provisions of Rule 6(3)(c) are to the effect that credit to the extent of an amount not exceeding 20% of the amount of service tax payable on taxable output services would be available. 5. Learned advocate has contended that they were admittedly maintaining separate accounts for the inputs/input services required for providing exempted final services or dutiable final services. However, apart from this, he contends that there may be some common input services which might have been utilized for providing the two kinds of final services. He submits that the service of renting of immovable propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of the same to that extent would meet the requirement of law. In this connection, reliance can be placed on Tribunal s decision in the case of Orion Appliances Ltd. vs. CST, Ahmedabad: 2010 (19) S.T.R. 25 (Tri.-Ahmd.) and BHEL-GE Turbine Service Pvt. Ltd. vs. CCE, Hyderabad: 2010 (19) S.T.R. 909 (Tri.-Bang.) 7.1 With the above observations, we set aside the impugned order and remand the matter to the original adjudicating authority for verification of the appellant s claim that they have not availed the CENVAT credit in respect of exempted services and have maintained separate accounts. The issue of segregation of the CENVAT credit in respect of some services and the reversal to that extent would be re-decided by the Asst. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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