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TMI Blog2018 (5) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... -2018 - Shri S.S Garg, Judicial Member Shri T. Chandramouly, Consultant- For the Appellant Shri Madhupsharan, Assistant Commissioner (AR) Order Per : S.S Garg The present appeal is directed against the impugned order dated 26.10.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellants are engaged in the manufacture of 'Air Filters and related products' and also involved in trading activities of Air Filters and related products and are availing cenvat credit on input and input services. During the audit it was observed that in addition to the manufacture of products the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned order is not sustainable in law as the same is contrary to the statutory provision as well as contrary to the binding judicial precedent. He further submitted that the total common input services such as Chartered Accountants fees and Insurance of building, plant and machinery and stocks attributable to both dutiable goods and exempted trading activity was only ₹ 40,687/- (Rupees Forty Thousand Six Hundred and Eighty Seven only) for the impugned period whereas the demand was issued for ₹ 1,13,982/- (Rupees One Lakh Thirteen Thousand Nine Hundred and Eighty Two only) which is three times the total common input service availed. He further submitted that in order to buy peace, the appellants have reversed the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Vs. CCE, Delhi I - 2016-TIOL-517-CESTAT-DEL. c) M/s. Josts Engineering Co. Limited Vs, CCE, Mumbai III 2015 (320) E.L.T. 157 (Tri. -Mumbai) d) Ambejogai People Co-operative Bank Limited Vs. CCE, Aurangabad - 2016 (41) STR 450 (Tri. -Mumbai) e) Bajaj Consumer Care Limited Vs. CCE, Hyderabad / - 2016 (41) STR 523 (Tri. -Bang.) 3.1. The counsel also submitted that before both the authorities the appellant has prayed that products should be considered under newly introduced Rule 6(3AA) which was inserted in the Cenvat Credit Rules 2004 vide Notification No. 13/2016 dated 01.03.2016. The sub-rule provides that where a manufacturer or a provider of output services has failed to exercise the option under sub-rule (3) and follow p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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