Dear Sirs / Madam That we are doing business Trading cum Commission Agent, so Cenvat cannot be adjusted fully. Whether the assessee is not entitled to retain full Cenvat credit of such input or input service. Such assessee has option to maintain separate accounts and should take credit on only those portion of input or input service, which was used for taxable output. However, for certain input services like Security service, Chartered Accountant service, Telephone service and Annual Maintenance contract service, maintenance of such separate accounts is NOT POSSIBLE. So, the assessee has to pay an amount equal to 6% of value of such non-service activities under Rule 6(3) of the Cenvat Credit Rules. Our Total Turnover is 3 Cr, Other Income ie Commission 27 Lacs, Service Tax on Comm 3.3 Lacs Cenvat credit 1,5 Lacs balance amount we paid to Dept Sir Pls help us how to calculate for the above under rule 6(3), Please do the needful.