https://www.taxtmi.com/caselaws?id=202504 The Appellate Tribunal CESTAT, Bangalore addressed the denial of credit for input services and the demand of duty for common input services used in manufacturing. The Tribunal highlighted the impact of the retrospective amendment of Rule 6 of the Cenvat Credit Rules, 2004, clarifying the procedure for reversing proportionate credit in cases where input services are used for both exempted and dutiable goods. Consequently, the impugned orders were set aside, and the matter was remanded to the Adjudicating Authority for reconsideration and a fresh decision after granting an opportunity for a hearing to the parties involved. en-us Wed, 23 Feb 2011 00:00:00 +0530 Wed, 30 Mar 2011 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202504 The Appellate Tribunal CESTAT, Bangalore addressed the denial of credit for input services and the demand of duty for common input services used in manufacturing. The Tribunal highlighted the impact of the retrospective amendment of Rule 6 of the Cenvat Credit Rules, 2004, clarifying the procedure for reversing proportionate credit in cases where input services are used for both exempted and dutiable goods. Consequently, the impugned orders were set aside, and the matter was remanded to the Adjudicating Authority for reconsideration and a fresh decision after granting an opportunity for a hearing to the parties involved. Case-Laws Central Excise Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202504