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TMI Blog2020 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant: Shri Ajay Aggarwal, Adv. Present For the Respondent: Shri S.K. Shukla, Supdt. (AR) ORDER RAJU This ROM application has been filed by M/s Welcome Hotel Vadodara against order no. A/10785-10786/2019 date 03.05.2019. 2. Ld. Counsel for the appellant contended that in the impugned proceedings, duty was demanded from the appellant on the ground that the appellant had availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of Hon'ble High Court in the case of Hello Minerals Water 2004 (1734) ELT 422 (All) wherein it was held that if the credit is utilized, the same amounts to non availment of credit. It was pointed out that the said decision was approved by Hon'ble Apex Court as well. He also relied on the decision of Hon'ble High Court of Gujarat in the case of Ashima Dyecot Ltd. 2008 (232) ELT 58-0 (Guj.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "5. The appellants have contended that they have reversed the Cenvat Credit relatable to the alleged common services and in these circumstances, the benefit of exemption notification 01/2006-ST should not be denied as required in terms of the decision of Hon'ble High Court of Allahabad in the case of Hello Minerals Water 2004 (1734) ELT 422 (All) which was affirmed by Hon'ble Apex Court is rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer could avail of the Modvat credit as well as full duty exemption under applicable small scale exemption notification with regard to some specified goods. Reference is answered accordingly. 7. As a result the impugned order-in-appeal dated 28-1-1999 passed by the Central Excise is set aside and the appeal of Franco Italian Company (supra) is allowed subject to the conditions that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eged common services, they are entitled to benefit of notification no. 01/2006-ST dated 01.03.2006. Consequently, the impugned order is set aside and the matter is remanded for the verification of facts and decision in light of above observations. Appeal is allowed by way of remand in above terms." 5. The ROM application is allowed in above terms. (Pronounced in the open court on 16.09.2019) X X X X Extracts X X X X X X X X Extracts X X X X
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