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TMI Blog2017 (12) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... for input services used for such services. They have maintained accounts in order to exclusively identify the input services, which are used for taxable output services - It cannot be said that following procedure under Rule 6(2) is not maintenance of separate account of common input services. Rule 6(2) specifically covers only such situation. Non-existence of provision for lapsing or reversal of credit, which was taken as per the provision of Cenvat Credit Rules, 2004 - Held that: - When the credit itself is not eligible because of this legal provision, the question of legal provision for lapsing or denial is of no consequence. We are fully aware of the statutory powers of the Tribunal as per section 86(7) of the Finance Act, 1994 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is statutorily taken by them. 2. The learned Authorised Representative Shri K. Veerabhadra Reddy strongly opposed the miscellaneous application stating that the order has been passed only after hearing both sides in detail and there is no discernible error apparent on record. The appellant being aggrieved by the decision of the Tribunal shall resort to statutory remedy available as per Finance Act, 1994. Once the order is passed after detailed consideration of facts and legal position, the Tribunal cannot entertain any adjudication to reappraise the evidences or legal position in order to vary, what is alleged to be an incorrect understanding of actual position by the Tribunal. 3. We have heard both sides and perused the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gorically recorded at para 26 of the impugned order regarding the correctness of the procedure followed by the appellant. It cannot be said that following procedure under Rule 6(2) is not maintenance of separate account of common input services. Rule 6(2) specifically covers only such situation. 5. Regarding the second point with reference to non-existence of provision for lapsing or reversal of credit, which was taken as per the provision of Cenvat Credit Rules, 2004, we note that we have already given a finding regarding ineligibility of the appellant to follow both the provisions of Rule 6(2) and Rule 6(3) simultaneously in respect of input services. When the credit itself is not eligible because of this legal provision, the question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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