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TMI Blog2024 (5) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... f they are in agreement shall reverse the same with the applicable interest as per rules. The appeal is dismissed with the aforementioned directions for re-calculation of the amount reversible under Rule 6(3) towards common input services for the period May 2006 to February 2007. - HON BLE Mr. ANIL CHOUDHARY , MEMBER ( JUDICIAL ) And HON BLE Mr. A. K. JYOTISHI , MEMBER ( TECHNICAL ) Shri V Srikanth Rao , Authorised Representative for the Appellant Shri G Natarajan Shri R Raghavendra Rao , Consultants for the Respondent ORDER [ ORDER PER : ANIL CHOUDHARY ] This appeal has been filed by the Department against the Order-in- Original No. KKD-EXCUS-COM-21/16-17 dated 08.11.2016 passed by the then Principal Commissioner of Central Excise Service Tax, Kakinada Commissionerate, dropping the demands proposed in the following three show cause notices, through this common order. S. No SCN No. Date Period covered Demand under Rule 6 of CCR, 20024 @ 10% on the value of exempted goods 1 C.No.V/15/7/2006 Dt. 03.04.2006 March 2005 to October 2005 Rs.4,91,04,904 2 C.No. V/15/36/2006 Dt. 04.12.2006 November 2005 to May 2006 Rs.2,77,55,852 3 C.No.V/15/33/2007 Dt.02.07.2007 June 2006 to February 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable to him, namely :- (a) if the exempted goods are - (i) goods falling within heading No. 2207 of the First Schedule to the Excise Tariff Act (hereinafter in this rule referred to as the said First Schedule); (ii) Low Sulphur Heavy Stock (LSHS) falling within Chapter 27 of the said First Schedule used in the generation of electricity; (iii) Naphtha (RN) falling within Chapter 27 of the said First Schedule used in the manufacture of fertilizer; (iv) Naptha (RN) and furnace oil falling within Chapter 27 of the said First Schedule used for generation of electricity; (v) newsprint, in rolls or sheets, falling within heading No. 48.01 of the said First Schedule; [(v) newsprint, in rolls or sheets, falling within heading No. 48.01 , the words and figures newsprint, in rolls, sheets or reels, falling within Chapter 48 ] Substituted vide Notification 7/2007 CE N.T. Dt. 21.02.2007 (vi) final products falling within Chapters 50 to 63 of the said First Schedule, (vii) goods supplied to defence personnel or for defence projects or to the Ministry of Defence for official purposes, under any of the following notifications of the Government of India in the Ministry of Finance (Department of Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods or providing exempted services. (6) The provisions of sub-rules (1), (2), (3) and (4) shall not be applicable in case the excisable goods removed without payment of duty are either - (i) cleared to a unit in a special economic zone; or (ii) cleared to a hundred per cent. export-oriented undertaking; or (iii) cleared to a unit in an Electronic Hardware Technology Park or Software Technology Park; or (iv) supplied to the United Nations or an international organization for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excise, dated the 28th August, 1995, number G.S.R. 602 (E), dated the 28th August, 1995; or (v) cleared for export under bond in terms of the provisions of the Central Excise Rules, 2002; or (vi) gold or silver falling within Chapter 71 of the said First Schedule, arising in the course of manufacture of copper or zinc by smelting; or (vii) all goods which are exempt from the duties of cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal on the ground that though the respondent has quantified and reversed the credit attributable to inputs used in the manufacture of exempted goods, no such reversal has been made for certain common input services, for which Cenvat Credit was availed by the respondent. 8. In this connection, the respondent wishes to submit that out of the three show cause notices, the first two show cause notices alleged that the respondent has used inputs in the manufacture of both dutiable and exempted goods and there was no allegation as to input services at all. Only in the third show cause notice covering the period June 2006 to February 2007, it was alleged that the appellant had used inputs and common input services in the manufacture of dutiable and exempted goods. 9. Subsequently, the following Addendums have been issued to the first two show cause notices, incorporating the allegation that the respondent had used common input services in the manufacture of dutiable and exempted goods. S. No. SCN Reference Period Addendum issued on 1 C.No.V/15/7/2006 Dt. 03.04.2006 March 2005 to October 2005 11.05.2007 2 C.No. V/15/36/2006 Dt. 04.12.2006 November 2005 to May 2006 11.05.2007 10. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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