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TMI Blog2016 (3) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: the service tax paid on input service other than common services like MTNL Telephone, Chartered Accountant Service, Equipment Hiring etc. is solely attributable to and used in providing taxable services rendered by the appellant. There is no prescribed proforma for maintenance of separate accounts. It will be sufficient if from the records of the appellant/assessee it can be clearly establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commissioner (Appeals), Delhi - I. The appellants are engaged in providing video tape production services taxable under provisions of Finance Act 1994. They also provide some exempted services. During the relevant time, they were availing credit on various input services. Proceedings were initiated against them for disallowing Cenvat credit in excess of 20% as they have not maintained separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere also providing exempted service. The credit on input services like MTNL Telephone, Chartered Accountant Service, Equipment Hiring etc. form a very small part amounting to ₹ 10,652/- during the impugned period. When the issue was raised by the Department, they reversed the entire credit on these common input services. It is the plea of the learned Consultant that the input service credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to justify clear segregation of input services used for taxable as well as exempted services. Hence, he reiterated the findings of the lower Authorities. 4. Having considered both the sides argument, I find that the only issue for decision is whether or not the appellants are to be denied utilisation of credit in excess of 20% during the material period. It is an admitted fact that the common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be clearly established that the accounts maintained will indicate the utilization of input services credit on which is availed are attributable directly to taxable services only; then such accounts will satisfy the requirement of separate account. Even otherwise, it is seen that the appellants have reversed input of service credit taken on all common services. There is no other evidence to show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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