2019 (3) TMI 1773

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..... ) has failed to extend the benefit of provisions of Rule 6(3AA), under which an appellant is required to reverse only proportionate amount attributable to the exempted services of trading. Accordingly, the finding of the ld. Commissioner (Appeals) is set aside on this issue and the appellant is entitled to the benefit of the proportionate reversal with interest, as prescribed under 6 (3AA) of the .....

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..... ted:- 13-3-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Mohit Gohlyan, Advocate for the appellant. Shri P.R. Gupta And Shri S. Nunthuk, DR for the respondent. ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is whether the appellant is entitled to the benefit of reversal of proportionate credit under Rule 6 (3A) of Cenvat Credit Rules .....

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..... ), under which an appellant is required to reverse only proportionate amount attributable to the exempted services of trading. Accordingly, the finding of the ld. Commissioner (Appeals) is set aside on this issue and the appellant is entitled to the benefit of the proportionate reversal with interest, as prescribed under 6 (3AA) of the Cenvat Credit Rules, for the period of dispute. 5. Sofar as .....

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