9911796707
TMI Blog2018 (5) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ule (7) of Rule 6 of the Cenvat Credit Rules was inserted with effect from 01.07.2012, providing for non-inclusion of the value of service, which was exported. Since the authorities below have not specifically discussed the applicability of sub-rule (7) of Rule 6 of the Cenvat Rules to the facts and the circumstances of the present case, the matter should go back to the original authority for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is engaged in manufacturing of dutiable as well as exempted goods and also provides exempted service, it is governed under the provisions of Rule 6 of the Cenvat Credit Rules for utilization of cenvat credit in respect of the manufacture of dutiable goods. In compliance with Rule 6 of the Rules, the appellant had adopted the procedure prescribed under sub-rule (3 A) of Rule 6 of the Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. It is an admitted fact on record that the appellant had exported the business auxiliary service and availed the service tax exemptions for such exportation. Sub-rule (7) of Rule 6 of the Cenvat Credit Rules was inserted with effect from 01.07.2012, providing for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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