9911796707
TMI Blog2024 (1) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- It is found that once the disputed CENVAT credit on the insurance service which was used both for dutiable and exempted goods has been reversed, nothing survives in the demand which is the assailed in this appeal because the case of the Revenue is that the appellant had taken CENVAT credit on common input services and had not maintained separate accounts and this credit has already been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed. Aggrieved, the appellant filed this appeal. 3. We have heard Shri Jatin Mahajan, learned counsel for the appellant and Shri Rakesh Agarwal, learned authorised representative for the Revenue and perused the records. 4. The appellant manufactures PVC pipes, HDPE Coils and Sprinkler irrigation systems and some of its goods were exempted and others were dutiable. Its records for the period A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submits that to be on the safe side, the appellant reversed this entire amount of CENVAT credit of Rs. 1,74,190/- which it had taken on the service tax paid on insurance services. 6. Learned authorised representative supports the impugned order. 7. Having considered both sides, we find that once the disputed CENVAT credit on the insurance service which was used both for dutiable and exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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