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TMI Blog2022 (8) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... out in either of the forums that the report of range officer is erroneous on any ground or circumstance. The consequence of accepting the report of Range Officer must result in the very finding recorded by the Tribunal and the commissioner. For the assessment year 01.04.2011 to 31.03.2012, the Commissioner while seized of the matter sought a clarification from the jurisdictional Range Officer regarding the practice followed by the assessee availing Cenvat Credit and it is on the basis of the said report as well as the certificate issued by the chartered accountant, that separate accounts are being maintained the Tribunal dismissed the appeal filed by the Department and the assessee s case was accepted. When the departmental officer himself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed from them under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with Section 73(1) of Finance Act, 1994; (ii) Interest at appropriate rate on the amount mentioned at Sl.No.(i) above, under Section 75 of the Finance Act, 1994 should not be demanded and recovered from them under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994; and (iii) Penalty under Rule 15(1) of the Cenvat Credit Rules, 2004 should not be imposed on them. (iv) Separate penalty should not be imposed on them under provisions of Sections 76 and 77 of the Finance Act, 1994 . 3. To the show cause notice, the respondent filed a reply dated 06.02.2013 denying the allegations in the show cause notice and submitted that it ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ull amount of CENVAT Credit and then subtract the whole credit on indirect expenses which are common for taxable and exempted services. d) Only the net amount is shown in the ST3 Returns as Credit availed. e) In their private accounts, the Assessee has shown an amount of Rs.18,85,143/- as input service credit in respect of Advertisement charges, professional charges, telephone charges, AMC etc utilized for both taxable and exempted services, and that this amount does not figure in the Credit availed as shown in the ST3 Returns. f) The net effect of this being that the input service credit in respect of input services utilized for both taxable and exempted services are not reflected in the net credit taken as shown in the ST3 returns . 5. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 01.04.2011 to 31.03.2012, the Commissioner while seized of the matter sought a clarification from the jurisdictional Range Officer regarding the practice followed by the assessee availing Cenvat Credit and it is on the basis of the said report as well as the certificate issued by the chartered accountant, that separate accounts are being maintained the Tribunal dismissed the appeal filed by the Department and the assessee s case was accepted. When the departmental officer himself admits that there is no violation of any of the Rules and the assessee has followed 6(2) of the Cenvat Credit Rules the Tribunal is justified in dismissing the appeal. We do not find any ground to interfere with the order of the Tribunal. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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