Merely because appellant at relevant time not opt for any option, revenue cannot impose upon appellant a particular option

HIL Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) In this case though initially the appellant have taken the cenvat credit on the common input service which were used for manufacture of dutiable goods as well in relation to exempted service i.e. trading activity, however, on pointing out by the department, the appellant have calculated the proportionate credit in respect of common input service attributed to the trading activity and paid the same along with interest. After payment of such proportionate credit, the situation became as if no cenvat credit was taken in respect of common input s...