PFIZER LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, BELAPUR

JUDGEMENT

(1.) THE appellants are in appeal along with stay application against the impugned order wherein the appellant were asked to reverse 10% of amount of the clearances made by them of duty free goods on the ground that the appellant are having common accounts of input services availed by them which have been used in manufacturing of both dutiable and non -dutiable final products. Shri Naresh Thacker, advocate for the appellant submits that as per Section 73 of Finance Act, 2010, Rule 6 of CCE 2004 was amended by giving retrospective effect to the provisions of Rule 6 in case the assessee is not maintaining separate account for input service availed by them for manufacturing both dutiable and exempted final product and reverse proportionate input service tax, credit availed by them, then the assessee is not required to reverse 8/10% of the amount of clearance of exempted product. He further submitted that appellant has already reversed the proportionate credit of input service credit which is attributable to final exempted products. To this effect, they have moved an application before the lower authorities for examination whether they have correctly reversed input service credit which is attributable to exempted final product, the same is pending disposal. Therefore, the appeal be disposed of by remanding the matter.

(2.) AFTER hearing the Id. advocate, we find that issue is of a narrow compass. Therefore, we waive the requirement of pre -deposit and take up the appeal for final disposal.