2017 (9) TMI 1556

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6(3A), as seen expressly stated is nothing but a procedure contemplated for application of Rule 6(3). Therefore, the argument of the Revenue that the requirement to intimate the department about the option exercised, is mandatory and that on failure, the appellant has no other option but to accept and comply Rule 6(3)(i) and make payment of 5% / 10% of sale price of exempted goods / value of exemp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ivities. It has been alleged that the appellant has taken the entire Cenvat Credit and utilized towards payment of Service Tax of taxable service. In terms of Rule 6(1) of the Cenvat Credit Rules, 2004, the appellant had not maintained separate accounts for taxable and non-taxable/exempted service. Show Cause Notices were issued proposing demand of the amount @ 8% / 6% attributable to the value of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner of Central Excise, Pune [2016 (42) S.T.R. 387 (Tri.- Mumbai)] c) Marcedes Benz India (P) Ltd. v. Commissioner of C.Ex., Pune-I [2015 (40) S.T.R. 381 (Tri.-Mumbai)] d) Mercedes Benz India Pvt.Ltd. v. Commissioner of C.Ex., Pune-I [2016 (41) S.T.R. 577 (Bom.)] e) Aster Pvt.Ltd. v. Commissioner of Customs C.Ex., Hyderabad-III [2016 (43) S.T.R. 411 (Tri.-Hyd.)] In t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (iii) description of dutiable goods or taxable services; (iv) description of exempted goods or exempted services; (v) CENVAT credit of inputs and input services lying in balance as on the date of exercising the option under this condition; The above Rule 6(3A) states that while exercising the option, the manufacturer of goods or the provider of output service shall intimate in writi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry and that on failure, the appellant has no other option but to accept and comply Rule 6(3)(i) and make payment of 5%/10% of sale price of exempted goods/value of exempted services is not acceptable or convincing. The Rule does not lay down any such restriction. The procedure and conditions laid in Rule 6(3A) is intended to make Rule 6(3) workable and not to take away the option available to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X