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TMI Blog2018 (12) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... spute, out of total Centvat Credit availed by the appellant, an amount of ₹ 75,15,568/- was pertaining to various input services for which the appellant assessee discharged Service Tax on 31/03/2014 as a recipient of Service under the Reverse Charge Mechanism (RCM) in terms of Rule 6 of the Service Tax Rules, 1994. The said credit was availed in the Cenvat Register in the month of April 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Cenvat Credit, subject to the maximum of duty payable on value addition to be computed at the rates specified in the exemption notification. Further, as prescribed in Para 2(D)(a) of the Exemption Notification, refund of such duty shall be claimed as self-credit. For the month of April 2014, the appellant assessee filed a refund claim of ₹ 42,76,133/- for the duty paid by them for clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erse Charge Mechanism (RCM) in terms of Rule 6 of the Service Tax Rules, 1994. The said credit was availed in the Cenvat Register in the month of April 2014. The details of the Credit along with date of payment are reproduced below:- SI No. Service Received Service Tax Paid Date of Payment 1. Transport of Goods by road 11,60,187.00/- 31.03.2014 2. Transport of Goods by road 46,35,000.00/- 31.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh Cenvat credit resulting in higher quantum of exemption under the notification. However, on going through the Chart given in Para 7 of the show cause notice regarding month-wise percentage of duty payment through PLA, it is seen that though during most of the months, the same has been varying from 38% to 41%, in some months - March, 2011, June, 2011 and March, 2012, the same was 2% and 0%. Prim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble as such, the cost of corrugated boxes supplied by M/s. Vishal Industries would not be includible in the assessable value. Thus, on both the counts, M/s. Vinayak Industries have prima facie case in their favour. 7. In view of the decision, the impugned order is set aside and the appeal filed by the appellant is allowed with consequential relief, if any. (Pronounced in the court on 14/12/2018.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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