https://www.taxtmi.com/caselaws?id=202539 The Commissioner of Central Excise (Appeals) upheld a demand for failure to reverse CENVAT credit for input services used in both exempted and dutiable products, as well as for providing taxable and exempted services. The lower appellate authority disallowed credit on services not meeting rule 6(5) of the CENVAT Credit Rules, 2004. The matter was remitted for a fresh decision, emphasizing the need for services to be common for both categories to qualify for credit. By setting aside the order and allowing the appeal through remand, the judgment ensures procedural fairness and grants the assessees a chance to contest the disallowed credit claims effectively. en-us Mon, 26 Jul 2010 00:00:00 +0530 Wed, 09 Jul 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202539 The Commissioner of Central Excise (Appeals) upheld a demand for failure to reverse CENVAT credit for input services used in both exempted and dutiable products, as well as for providing taxable and exempted services. The lower appellate authority disallowed credit on services not meeting rule 6(5) of the CENVAT Credit Rules, 2004. The matter was remitted for a fresh decision, emphasizing the need for services to be common for both categories to qualify for credit. By setting aside the order and allowing the appeal through remand, the judgment ensures procedural fairness and grants the assessees a chance to contest the disallowed credit claims effectively. Case-Laws Service Tax Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202539