Page 193 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] ETRANS SOLUTIONS PVT. LTD. v. COMMR. OF CGST & C. EX., BBSR, KOLKATA 871

(i) in or in relation to the manufacture of exempted goods
and their clearance up to the place of removal;
(ii) in or in relation to the manufacture of dutiable final
products, excluding exempted goods, and their clearance
up to the place of removal;
(iii) for the provision of exempted services; and
(iv) for the provision of output services excluding exempted
services,
and shall take Cenvat credit only on inputs under sub-clauses (ii) and (iv)
of clause (a) and input services under sub-clauses (ii) and (iv) of clause (b).
(3) Notwithstanding anything contained in sub-rules (1) and (2), the
manufacturer of goods or the provider of output service, opting not to
maintain separate accounts, shall follow any one of the following options,
as applicable to him, namely :-
(i) pay an amount equal to six per cent. of value of the exempted
goods and exempted services; or
(ii) pay an amount as determined under sub-rule (3A); or
(iii) maintain separate accounts for the receipt, consumption and
inventory of inputs as provided for in clause (a) of sub-rule
(2), take Cenvat credit only on inputs under sub-clauses (ii)
and (iv) of said clause (a) and pay an amount as determined
under sub-rule (3A) in respect of input services. The provi-
sions of sub-clauses (i) and (ii) of clause (b) and sub-clauses (i)
and (ii) of clause (c) of sub-rule (3A) shall not apply for such
payment :
Provided that if any duty of excise is paid on the exempted
goods, the same shall be reduced from the amount payable
under clause (i) :
Provided further that if any part of the value of a taxable service has
been exempted on the condition that no Cenvat credit of inputs and input
services, used for providing such taxable service, shall be taken then the
amount specified in clause (i) shall be six per cent. of the value so exempt-
ed.
Provided also that in case of transportation of goods or passengers
by rail the amount required to be paid under clause (i) shall be an
amount equal to 2 per cent. of value of the exempted services.
Explanation I. - If the manufacturer of goods or the provider of out-
put service, avails any of the option under this sub-rule, he shall ex-
ercise such option for all exempted goods manufactured by him or,
as the case may be, all exempted services provided by him, and
such option shall not be withdrawn during the remaining part of
the financial year.
Explanation II. - For removal of doubt, it is hereby clarified that the
credit shall not be allowed on inputs used exclusively in or in rela-
tion to the manufacture of exempted goods or for provision of ex-
empted services and on input services used exclusively in or in rela-
tion to the manufacture of exempted goods and their clearance up
to the place of removal or for provision of exempted services.”
10. In the present case, it is an admitted fact that the appellant did not
EXCISE LAW TIMES  15th June 2020  193