9911796707
TMI Blog2019 (1) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid against unregistered premises taken on rent is the subject matter of this appeal. 2. Brief facts of the case is that appellant is a Private Ltd. Company engaged in manufacturing and providing services as commission agent for principals located outside India against which it receives commission charges in convertible foreign exchange. Appellant availed cenvat credit on service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but as because appellant was also engaged in the manufacture of polymer compound and trading of synthetic rubber etc., vide another show-cause notice, corresponding to the same period, it was asked to reverse proportionate cenvat credit attributable to trading of goods in view of Rule 6(3) of the Cenvat Credit Rules 2004 and it did so. He strongly argued that when the department itself has asked f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmissible for which he prays for setting aside the order of the Commissioner (Appeals). 4. In response to such submissions, ld. AR for the department has not only supported the reasoning and rationality of the order passed by the Commissioner (Appeals), but has brought the attention of the Court to Rule 4(2) of the Service Tax Rules, 1994 making it directory to register business premises. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-original concerning reversal of cenvat credit under Rule 6(3)(1), the adjudicating authority vide order dated 23.08.2016 in para 15 has given his finding that the assessee had not submitted any documentary evidence to support the claim that premises no. 67 is not used for providing exempted services or manufacturing activities and ultimately he confirmed the reversal of proportionate credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input service distributors (ISD). In the instant case, appellant's premises appears to be one and same having different room numbers as throughout the case record, room number and premises number are used interchangeably. Further, in carrying forward the judicial precedent that has held the appellant's subsequent period of availment of cenvat credit against renting of premises number 67 as admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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