2019 (2) TMI 1479 – CESTAT MUMBAI – TMI – CENVAT Credit – common input services were used in the repair and maintenance of windmill situated away from their factory during the period March, 2015 to May, 2015 – non-maintenance of separate account of use of common input services – Rule 6 of CENVAT Credit Rules, 2004 – Held that:- Applicability of Rule 6 of the CENVAT Credit Rules, 2004 squarely rests on the fact that whether the appellant availed CENVAT Credit on input services and used it for providing exempted services – In the present case, demand notices have been confirmed on the premise that the appellant have utilized common input services in the manufacture of dutiable goods and maintenance and repair of windmill.
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The learned Commissioner (Appeals) categorically recorded the findings that the appellant failed to produce evidence to substantiate that credit availed on input services were not used exclusively in repair and maintenance of Wind Mills used for generation of ele
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n various input services during the relevant period. Alleging that common input services were used in the repair and maintenance of windmill situated away from their factory during the period March, 2015 to May, 2015, demand notices were issued to them under Rule 6 of CENVAT Credit Rules, 2004 since they failed to maintain separate account of use of common input services. On adjudication, the demands of ₹ 75,976/- and ₹ 4,65,362/- were confirmed with interest and penalty. Aggrieved by the said order, they filed appeals before the learned Commissioner (Appeals), who in turn, rejected the Appeals. Hence, the present appeals. 3. Learned consultant for the appellant submits that even though before the original adjudicating authority as well as before the learned Commissioner (Appeals) they have categorically and vehemently argued that common input services were not utilized in the generation of electricity at their windmill, however, invoking Rule 6 of CENVAT Credit Rules, 2004
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services in the manufacture of dutiable goods and maintenance and repair of windmill. The contention of the learned Consultant for the appellant that in repair and maintenance of windmill situated away from the factory used for generation of electricity and ultimately consumed in the manufacture of excisable goods, no input services were used for such purpose and they had not availed credit on the same. The learned Commissioner (Appeals) categorically recorded the findings that the appellant failed to produce evidence to substantiate that credit availed on input services were not used exclusively in repair and maintenance of Wind Mills used for generation of electricity, which the appellant controverted before this Tribunal placing evidences. I am of the view that these evidences need to be scrutinized since not produced before the adjudicating authority. 7. In the result, the impugned orders are set aside and the appeals are allowed by way of remand to the adjudicating authority to a
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