Appellate Tribunal clarifies Rule 6(3A) on Cenvat credit for common input services.

The Appellate Tribunal CESTAT CHENNAI held that total Cenvat credit for the formula under Rule 6(3A) encompasses only common input services credit, not credit on inputs exclusively used for goods. The demand was not upheld, and the appeal was allowed with consequential relief.

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The Appellate Tribunal CESTAT CHENNAI ruled that total Cenvat credit for the formula under Rule 6(3A) includes only common input services credit, not credit on inputs exclusively used for goods. The decision was based on previous cases. The demand was not sustained, and the appeal was allowed with consequential relief.

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