TANAY LANDCON INDIA PVT. LTD. Vs. CST & ST
LAWS(CE)-2015-6-29
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on June 16,2015

Tanay Landcon India Pvt. Ltd. Appellant
VERSUS
Cst And St Respondents




JUDGEMENT

G. Raghuram, J. (President) - (1.)AS we shall establish in the following analysis, the impugned order is grossly perverse and benefit of minimal analysis of relevant facts and the material on record.
(2.)ON 18/10/12, show cause notice was issued to the appellant/assessee proposing recovery of Rs. 73,68,121/ - for irregular/unauthorized availment of Cenvat credit in violation of Rule 6 of the Cenvat Credit Rules, 2004, on the ground the appellant was providing both taxable and exempted services but failed to maintain separate accounts in respect of these services and availed Cenvat credit on inputs which were commonly used for both taxable and exempted services.
In response, the assessee vide the response dated 4th February 2014 clearly and categorically pleaded in paragraph 6 (c) of the reply that the allegation of availment of Cenvat credit on common inputs and common input services is incorrect and baseless and it had availed credit only in respect of inputs and input services used for providing taxable services. Appellant also categorically pleaded that the show cause notice failed to reveal any basis for the allegation of irregular availment of credit on inputs related to both taxable and exempted services.

(3.)IN the adjudication order, after reproducing contents of the show cause notice in paragraph 1 to 8, the response of the assessee is set out in paragraphs 9 to 22 including contentions urged by the appellant during personal hearing. In para 16 of the impugned order, the specific contention of the appellant regarding non -availment of Cenvat credit on common inputs and input services used for both taxable and exempted goods is duly noticed. The impugned order sets out the provisions of Rule 6 in para 25. In para 26, the order jumps to the conclusion, un -substantiated by any evidentiary analysis, that the appellant failed to establish or prove that credit was not availed on inputs and input services used for providing both taxable and exempted services.
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