9911796707
TMI Blog2018 (10) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ice has been exempted from the levy of service tax on the condition that the CENVAT credit on inputs and capital goods has not been taken - In the present case, the appellant has not taken any CENVAT credit on inputs and capital goods. Further there is no restriction with respect to availment of CENVAT credit on input services. As far as restaurant services are concerned, it is found that the appellant is not availing the abatement notification and as per Rule 2C of Service Tax (Determination of Value) Rules, 2006, only 40% of the total value is taxable and the only condition attached with this is that CENVAT credit on inputs classified under Chapter 1 to 22 of the CETA, 1985 is not availed. When the statute itself prescribed certain pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants are providing exempted service of accommodation service and restaurant service and being providers of taxable and non-taxable services are in violation of the CENVAT Credit Rules by not maintaining separate accounts under Rule 6(3) of the CENVAT Credit Rules. In reply to the show-cause notice, appellant submitted that they are not providing any exempted service and by virtue of which Rule 6(3) of the CCR with respect to maintenance of separate accounts would not be applicable to the appellants. After following the due process, the Additional Commissioner vide Order-in-Original dt. 14/10/2015 confirmed the demand of ₹ 12,93,192/- towards the alleged non-reversal of CENVAT credit during the relevant period and also conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the definition of exempted services as defined under Rule 2(e) of the CCR. He also submitted that in the present case, the appellants have availed the benefit of abatement with respect to accommodation service as per Sl.No.6 of the Notification No.26/2012 dt. 20/06/2012 and as per the said entry, 40% of the value of accommodation service has been exempted from the levy of service tax on the condition that CENVAT Credit on inputs and capital goods used for providing the taxable service has not been taken under the provisions of CCR. He also brought to my notice that there is no restriction with respect to availment of CENVAT credit on input services. Further with respect to restaurant service, he submitted that the appellants are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2012 dt. 20/06/2012 and as per the said Notification, 40% of the value of the accommodation service has been exempted from the levy of service tax on the condition that the CENVAT credit on inputs and capital goods has not been taken. In the present case, the appellant has not taken any CENVAT credit on inputs and capital goods. Further I find that there is no restriction with respect to availment of CENVAT credit on input services. As far as restaurant services are concerned, I find that the appellant is not availing the abatement notification and as per Rule 2C of Service Tax (Determination of Value) Rules, 2006, only 40% of the total value is taxable and the only condition attached with this is that CENVAT credit on inputs classified un ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
