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TMI Blog2020 (3) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period involved in all the three cases, no Cenvat credit of common input services was availed. If this is correct, then the question of raising any demand under Rule 6(3A) will not arise. However, the fact whether during the period 2013-14 to 2015-16 appellant has not availed Cenvat credit or otherwise, has neither been properly submitted by the appellant nor the Adjudicating Authority or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Chartered Accountant appearing on behalf of the appellants submits that these are the cases arising out of recurring show cause notices on the same issue. The first show cause notice was issued for the period 2010-13. The matter in that case travelled up to this Tribunal and this Tribunal vide Final Order No. A/11926/2018 dated 21.08.2018 allowed the appeal on the ground that though the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... query from the bench that whether the fact of non-availment of Cenvat credit during the period 2013-14 to 2015-16 were submitted before the lower authorities, he fairly concedes that the same was explicitly not submitted before the lower authorities. He filed written submission to the lower authorities at the time of hearing wherein it has been strongly contended that during 2013-14 to 2015-16 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exempted services. It is the submission of learned Chartered Accountant that during the period involved in all the three cases, no Cenvat credit of common input services was availed. If this is correct, then the question of raising any demand under Rule 6(3A) will not arise. However, the fact whether during the period 2013-14 to 2015-16 appellant has not availed Cenvat credit or otherwise, has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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