Demand of 10%/6%/5% on value of exempted goods not sustained as proportionate cenvat credit reversed

Emami Limited Vs C.C.E & S.T.-Valsad (CESTAT Ahmedabad) CESTAT Ahmedabad held that appellant is not liable to pay an amount equal to 10%/6%/5% of the value of exempted goods as proportionate Cenvat credit on common input service attributed to the exempted final product already reversed. Facts- The appellant are engaged in the manufacture of dutiable as well as exempted goods. They are availing Cenvat credit in respect of input and input services. There are certain common services such as management consultant services, Chartered Accountant services, financial and accounting services, etc....