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TMI Blog2017 (4) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... rtionate credit the confirmation of demand of entire credit of input services is unsustainable - The impugned order to the extent of confirming the entire credit on input services is set aside and modified to the extent of sustaining the proportionate credit of ₹ 5,10,346/- along with interest which has been already reversed by the appellant - appeal allowed - decided partly in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the proportionate credit on common input services used for manufacture of exempted products. The department entertained a view that the appellant had not intimated their option provided in Sub Rule (i) and (ii) of Rule, 6 (3A) of CENVAT Credit Rules, and therefore issued a show cause notice proposing to recover 6% of the value of clearances of exempted products. After adjudication, the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department could not have confirmed entire credit availed on input services. That there is no demand proposed in the show cause notice for confirmation of entire credit on input services. He relied upon the judgment in the case of Aster Pvt. Ltd., VS. CCE, Hyderabad [2016-TIOL-1035-CESTAT-Hyderabad], Rathi Daga Vs. CCE, Nashik [2015 (38) STR 213 (Tri. Mum.)]. 3. Against this, the Ld. AR, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces used for exempted products. This amount of ₹ 5,10,346/- has not been disputed by the department in the adjudication stage or any other stage. The only allegation upon which the order has been passed is that the appellant has failed to make an option under Rule, 6(3A) of CENVAT Credit Rules. The said issue has been considered by the Tribunal in the case of Aster Pvt. Ltd., relied upon b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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