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TMI Blog2018 (12) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Jaipur-I [2018 (5) TMI 1715 - CESTAT NEW DELHI], where it was held that the reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST ibid. Appeal dismissed - decided against Revenue. - APPEAL No. ST/50648/2015-CU[DB] - FINAL ORDER NO. - 72502/2018 - Dated:- 4-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr.) AR for Appellant Shri Sachin Chitnis (Advocate) for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner, Service Tax, Lucknow, Revenue has filed the present appeal. We have heard Shri Sandeep Kumar Singh learned A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice stand adjudicated by the Commissioner wherein he has taken into account the detailed documentary evidences produced by the respondents establishing that either the assessee has not availed the Cenvat credit in respect of input services exclusively utilized for short term accommodation services and restaurant services or wherein common input credit stand availed, the proportionate credit has been reversed by them in terms of the provisions of Rule 6(3)(ii) of the Cenvat Credit Rules. As such he concluded that no credit has been availed by the respondents whenever they have claimed the benefit of Notification No.01/2006. Accordingly he vacated the show cause notice and dropped the proceedings. The said order of Commissioner is impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of exempted service as per Rule 2(e) of the Cenvat Credit Rules, 2004. The appellant, after availing the credit on common input services, has claimed that they have utilized only proportionate credit for payment of service tax on output service. The utilisation has been restricted in the proportion of turnover of its taxable service to total turnover, by considering the turnover from short term accommodation service as well as restaurant service as exempted service. Further, the proportion was provisionally determined on the basis of the turnover for the previous year and the same was finally determined at the end of the year and adjustment was made for reversal of credit with interest later on. 9. From the above, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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