2018 (10) TMI 524

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..... :- Though the appellant had availed the credit in respect of common service which are attributing to dutiable goods as well as trading activity, however, on pointed out by the audit party, they have reversed not on pro rata credit but entire credit along with interest before issuance of SCN, accordingly the provision of rule 6 shall not apply. Even under Rule 6(3A) there is provision for revers .....

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..... nterest, subsequently the revenue issued the SCN proposing demand of amount under Rule 6 of CENVAT Credit Rules, 2004. The demand was confirmed by the adjudicating authority and the same was upheld by the Commissioner, therefore, the present appeal. 2. Sh. Nilesh V. Suchak Ld. Consultant appearing on behalf of the appellant submits that very small amount of credit of ₹ 35,000/- was availe .....

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..... by both the sides and perusal of the record, I find that though the appellant had availed the credit in respect of common service which are attributing to dutiable goods as well as trading activity, however, on pointed out by the audit party, they have reversed not on pro rata credit but entire credit along with interest before issuance of SCN, accordingly the provision of rule 6 shall not apply. .....

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