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TMI Blog2017 (1) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... elates to only input duty credit and restriction placed therein is not applicable to the capital goods credit and credit in respect of specified services, which are covered under sub-rule 6(4) and Rule 6(5) respectively - the Ministry of Finance (Board’s) Circular No. 137/203/07-CX-4 dated 01.10.2007, is relied upon, which was not dealt by the adjudicating Commissioner. The Commissioner has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts Service, Manpower Recoupment Service, Business Support Service, Commercial Training Service, Advertisement Service, Online Data Information Service. They were also providing exempted service, i.e. software development. Simultaneously, they were availing Cenvat credit on input services and capital goods but not maintaining separate records for exempted services. 3. During the course of aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,392/-. Aggrieved, the appellant is before this Tribunal. 5. We heard Shri Atul Gupta Learned Counsel for the appellant and Shri Rajeev Ranjan Learned A.R. for the Department. 6. During the course of argument Learned Counsel submits that the adjudicating Commissioner has restricted the utilization of credit in respect of capital goods and in respect of specified services under Rule 6(5) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with same. 7. In view of the submissions of learned Counsel of the appellant that the Commissioner has not dealt with a circular whether the circular is applicable in the instant case or not, we deem fit to set aside the impugned order and remand the matter back to the Commissioner (Appeals) to decide the issue De-novo to examine whether the circular is applicable in the present circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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