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TMI Blog2018 (6) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... SSIONER OF CENTRAL EXCISE VERSUS GOYAL PROTEINS LTD. [2014 (2) TMI 1321 - RAJASTHAN HIGH COURT], where it was held that the assessee, having accepted before the Tribunal to reverse the Cenvat credit as recorded by the Tribunal as regards reversal of the amount involved under such a situation, the High Court held that when the matter has been remanded back to the Adjudicating Authority to redetermi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Briefly stated the facts of the case are that the appellant had availed cenvat credit of service tax paid on various input services used in providing taxable and exempted output services during the period from 1.4.2008 to 31.3.2011. As the appellant failed to maintain separate records of input services used in providing the output services and failed to follow the provisions of Rule 6(3A) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled on input services used for providing exempted output services even if subsequently reversed, payment of the 6%/8% of the value of exempted services under Rule 6(3)(i) of the Cenvat Credit Rules, 2004 cannot be insisted. In support, he has referred to the judgment of Hon ble Madras High Court in the case of CCE, Chennai- II vs. Mount Mettur Pharmaceuticals Ltd. 2017 (356) ELT 184 (Mad.); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since they reversed the entire credit availed on input services used in providing exempted services, therefore they are not required to pay 6% / 8% of the value of the exempted services under Rule 6(3)(i) of the Cenvat Credit Rules, 2004. We find that the issue is covered by the judgment of Hon ble Madras High Court in the case of Mount Mettur Pharmaceuticals Ltd. (supra) and Hon ble Rajas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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