2015 (12) TMI 324

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..... anjunath, Consultant, for the Appellant. Shri Mohd. Yusuf, AR, for the Respondent. ORDER After dispensing with the condition of pre-deposits in all the cases, we proceed to decide the appeals itself inasmuch as a short issue is involved. 2. The appellants are engaged in the manufacture of dutiable as well as exempted final products. In respect of inputs used in both the types of excisable .....

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..... cenvatable account for input services. 4. The contention of the appellant is that there is nothing in the said Rule to debar following of such a procedure. Inasmuch as it was feasible for them to maintain separate accounts for inputs, they have done so and as it was not practical to maintain separate accounts in respect of input services, they have reversed the proportionate credit of Servic .....

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..... ount of rejecting their contention on the legal issue itself. In view of the above, we set aside the impugned order and remand the matter to original adjudicating authority to verify the appellant's claim of reversal of Cenvat credit in respect of input services, in relation to the quantum of the same. All the stay petitions as also appeals get disposed of in the above manner. (Order pronounced a .....

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