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The High Court considered the issue of allowing input tax credit on furnace oil on a proportionate basis or directing the respondent-assessee to pay 8% on the total value of exempted supply as per Rule 6(3) of Cenvat Credit Rules, 2004. The Tribunal's previous order was set aside, and the matter was remanded back for fresh consideration in light of a Supreme Court decision. Both parties agreed for the remand. The Tribunal was requested to expedite the disposal of the appeal, preferably by October 30, 2024, after giving both parties a hearing. The appeal was disposed of accordingly.
The High Court considered the issue of allowing input tax credit on furnace oil on a proportionate basis or directing the respondent-assessee to pay 8% on the total value of exempted supply as per Rule 6(3) of Cenvat Credit Rules, 2004. The Tribunal's previous order was set aside, and the matter was remanded back for fresh consideration in light of a Supreme Court decision. Both parties agreed for the remand. The Tribunal was requested to expedite the disposal of the appeal, preferably by October 30, 2024, after giving both parties a hearing. The appeal was disposed of accordingly.
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