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TMI Blog2024 (7) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to that effect. The impugned proceedings are not sustainable against the appellant. In view of this, there are no merit in the impugned orders which have been passed in gross violation of judicial pronouncements. Therefore, as appellant has not taken CENVAT Credit of input services which have been used for manufacturing of the final exempted goods, therefore, appellant are not required to pay an amount equivalent to 5/6/7% of the value of exempted goods. As no demand is sustainable against the appellant, no penalty can be imposed on the appellant. The impugned order set aside - appeal allowed. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri Rahul Tangri , Advocate for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g financial years as per Rule 6(3A)(g) of the CCR regarding availment of proportionate credit on common inputs and input services supported by Chartered Accountant s certificate, as acknowledged by the Department dated 30.08.2016. 5. The credit availed on common inputs and input services during the impugned period is as tabulated below: TABLE-1 [Order-in-Original dated 30.08.2016] [Amount in Rs.] Sl. No. Nature of credits F.Y. Total credit availed Total credit reversed Total credit retained I Common Inputs 2010- 11 Not availed Not reversed - 2011- 12 1,14,436 73,696 40,740 2012- 13 4,18,319 2,24,508 1,93,811 2013- 14 6,20,601 4,20,991 1,99,610 2014- 15 10,10,982 7,17,955 2,93,027 TOTAL 21,64,338 14,37,150 7,27,188 II Common Input Services 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioning the correct approach to be followed for the same. 9. The investigation culminated into proposal of demand under Rule 6(3)(i) of the CCR (@5%/6%/7% of the value of exempted goods) vide the Show Cause Notices. 10. The Appellant furnished detailed response to each of the Show Cause Notices. 11. However, without considering the submissions made, the Ld. Commissioner passed the impugned orders confirming the demand proposed in the Show Cause Notices. 12. Aggrieved against the impugned orders, the appellants are before us. 13. The Ld. Counsel appearing on behalf of the appellant submits that the appellant is either not availing CENVAT Credit or proportionate CENVAT Credit has been reversed of input/input services used for manufacturing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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