2015 (12) TMI 324

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..... on cenvatable account for input services - Held that:- Admittedly the provisions of Rule 6, nowhere lay down that such a simultaneous procedure followed by an assessee in respect of inputs and input services cannot be followed. In the absence of the same, to read so in the said Rule would amount to introducing a condition in the Rule, which is not permissible. As such we are of the view that if th .....

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..... ted final products. In respect of inputs used in both the types of excisable goods, they were admittedly maintaining separate accounts and there is no dispute about the same. However in respect of common input services, as it was not possible to maintain the separate accounts, they were reversing the proportionate credit taken on the common input services, which were relatable to exempted goods. .....

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..... input services, they have reversed the proportionate credit of Service Tax availed on the common cenvatable services. 5. We find force in the above contention of the appellant. Admittedly the provisions of Rule 6, nowhere lay down that such a simultaneous procedure followed by an assessee in respect of inputs and input services cannot be followed. In the absence of the same, to read so in the .....

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