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TMI Blog2020 (12) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... se of M/S SURYA CONTRACTORS PVT. LTD. VERSUS CCE ST- JALANDHAR [ 2020 (3) TMI 756 - CESTAT CHANDIGARH ], which is not disputed by any side. It was held in the said case that there is only one transaction of Works Contract Service which is taxable service of which certain portion has been exempted. There are no distinct transactions for two services involved. In such a situation, Rule 6 doesn't become applicable, it is only one distinct service. It is not even the case of the department that the appellant was providing two different services when it is one service where exemption has been provided to certain value would not mean that the appellant was providing exempted service which otherwise is taxable. As Rule 6 (3) was not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices and the audit objection was raised that the service provided is partly exempted services which is the part of works contract service to be treated as exempt service in view of Rule 2(e) of the Cenvat Credit Rules, 2004 and as such the appellant was required to pay an amount under Rule 6(3)(i) of cenvat credit availed by them. Therefore, the proceedings were initiated against the appellant by issuance of the show cause notices asking appellant to reverse cenvat credit in terms of Rule 6(3) of CCR, 2004 as they are providing exempted services. The matter was adjudicated, the demand on account of reversal of cenvat credit was confirmed alongwith interest and penalty was also imposed. Against the said order, the appellant is before us. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , namely:- (i) pay an amount equal to six per cent. of value of the exempted goods and seven per cent. of value of the exempted services subject to a maximum of the sum total of opening balance of the credit of input and input services available at the beginning of the period to which the payment relates and the credit of input and input services taken during that period; or (ii) pay an amount as determined under sub-rule (3A): The provision of Rule 6 (3) are applicable when the assessee providing exempted as well as taxable services and is not maintaining separate account for inputs/input services. Admittedly, in the case in hand, the service as a whole provided by the appellant is works contract service and the same is taxable services. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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