2018 (5) TMI 1963

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..... the CENVAT Credit Rules - HELD THAT:- Para 13 of the order-in-appeal referred to Rule 6 (3A)(e) of the CENVAT Credit Rules to charge interest and modifies para 29(iii) of the order-in-original accordingly. Accordingly, it is found from the order-in-original that Rule 6(3A)(e) was not referred to in it and it does not appear that appellant was issued a notice invoking this rule. The appellant shoul .....

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..... ceed to decide the matter on merits even in the absence of representation from the appellant 2. The appellants are engaged in the manufacture of electric panel boards, and in providing some services and also in trading activity. Trading is an exempted activity under the service tax. They did not maintain separate accounts in respect of the exempted and taxable services as required under Rule 6(3) .....

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..... he order-in-appeal needs to be set aside to the extent of demanding interest under this rule. 4. The learned A.R. reiterated the arguments in the order-in-original and order-in-appeal and argued that the appeal needs to be dismissed. 5. I have gone though the order-in-original and the order-in-appeal. Para 13 of the order-in-appeal referred to Rule 6 (3A)(e) of the CENVAT Credit Rules to charge .....

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