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    Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
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    Case ID :

    Reversal of cenvat credit - Once the appellant has followed the...

    Appellant's Credit on Common Input Services Not Counted for Exempted Services Under Proportionate Method.

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    Service TaxJuly 17, 2019Case LawsAT

    Reversal of cenvat credit - Once the appellant has followed the proportionate method for availment of credit on common input services, it cannot be said that appellant has availed any credit on input services used in providing exempted services.

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    ActsIncome Tax