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TMI Blog2015 (12) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue is that the appellant has entered into independent contract for supply of goods and services. Therefore, one of the grounds taken is that if the supply of goods is involved, credit proportionate to that extent is not admissible. However, Rule 6(5) of Cenvat Credit Rules, 2004 does not distinguish between the activities undertaken as part of composite contract or independent contracts. So long as an assessee is not undertaking manufacture of dutiable and exempted goods or providing taxable and exempted services, unless the credit is exclusively used for providing exempted services or manufactured goods credit cannot be denied in respect of services listed in Rule 6(5). This being the position, in the absence of any finding that se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a (PWI). This amount was paid by the appellant and Service Tax was also paid under the heading 'Consulting Engineer Services' as recipient of services since the provider of service did not have an office in India and the liability fall on the appellant. Payments were made in July, 2008 and August, 2008. 2. The show cause notice dated 3-10-2011, proposal to deny Cenvat credit of ₹ 2,22,31,277/- availed by the appellant on the ground that credit of Service Tax on leadership fee to the extent to value of supply of goods is not eligible as credit and on the ground that the said activity is trading activity and the same is exempted service. 3. The ld. Counsel presents several decisions to support his submission that trading was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case is also included in the list of services contained in Rule 6(5) of CCR. Nowhere, there is a finding that appellant has used 'Consulting Engineer Services' exclusively for manufacture of exempted goods or providing exempted services. The ground taken by the Revenue is that the appellant has entered into independent contract for supply of goods and services. Therefore, one of the grounds taken is that if the supply of goods is involved, credit proportionate to that extent is not admissible. However, Rule 6(5) of Cenvat Credit Rules, 2004 does not distinguish between the activities undertaken as part of composite contract or independent contracts. So long as an assessee is not undertaking manufacture of dutiable and exempted goods or p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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