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TMI Blog2018 (6) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the CENVAT credit. In respect of same assessee, similar issue raised in the case of IDEA CELLULAR LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, ROHTAK [2009 (2) TMI 91 - CESTAT NEW DELHI], where it was held that if during certain months, the credit utilization for payment of service tax was less than the 20% ceiling specified in Rule 6(3) (c) of CENVAT Credit Rules, 2002, the unutilized credit of those months has to be adjusted against utilization in excess of the 20% ceiling, in other months. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... tax payable. It is his submission that identical issue of the very same appellant has been decided in their favour by the Tribunal as reported at [2009 (16) STR 712] and followed by the Bench as reported at [2016 (9) TMI 1136- CESTAT-Mumbai]. 5. Learned Departmental Representative reiterates findings of the lower authorities. 6. The issue has been correctly stated by both sides and we find that the demand of tax liability is only in respect of the two months September, 2004 and December, 2004 wherein CENVAT credit in excess have been utilized. We reproduce the chart as submitted by the Chartered Accountant 7. The provisions of Rule 6(3) (c) are also reproduced which reads as under: c) the provider of output service shall utilize credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at any time. We agree with this plea. In the case of vijayanand Roadlines Ltd., (supra) the appellant during June 2003 to December 2003 period, as against service tax credit utilization quota of 35% of the total service tax payable, had paid entire service tax through PLA and they utilized the unutilized quota of payment through duty credit for January 2003-December 2003 period, during January 2004-March 2004 period and the Tribunal held that there is no time frame fixed in Rule 3(5) of the service tax credit Rules, 2002 for utilization of the credit to the extent of 35% of the tax liability. Applying the ratio of the Tribunal's judgment in M/s Vijayanand Roadlines Ltd., case, to this case, if during certain months, the credit utilization ..... X X X X Extracts X X X X X X X X Extracts X X X X
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