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TMI Blog2018 (7) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... i S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in the manufacture of ready to assemble furniture. They have their own depots and they sell their manufactured goods through their depots. The appellant also sell traded goods from their depots. They avail CENVAT credit on input services in respect of banking, security service, labour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. Though common input services were used for manufactured products as well as traded goods, since the input services were used in the depot, the appellant is eligible for credit. He submitted that Rule 6(2) which provided that a manufacturer has to maintain separate accounts for common input services was restricted to the place of manufacture / factory prior to 1.4.2011 and the same was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant at factory also; that nature of the services impugned would fall under Rule 6(5) of CENVAT Credit Rules; that no requirement will arise to maintain separate accounts as the appellant has not used the common input services exclusively for exempted traded goods; that all these aspects require to be reconsidered and he prayed that the matter may be remanded to the lower adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used for dutiable products / services and trading activities. This amendment was brought forth in Rule 6(2) with effect from 1.4.2011 making it necessary to maintain separate accounts upto place of removal / depot when common input services are used by the appellant. The appellant cannot take refuge of the part of the amendment brought forth in Rule 6(2) and thereafter apply it to the period pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of wrongly availed credit in respect of trading activities is required to be upheld in principle, however, the matter requires to be remanded to the adjudicating authority for the limited purpose of examining these submissions of the appellant in para 7 above and rework the net tax liability accordingly. So ordered. Needless to say, the appellant shall be given a suitable opportunity to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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