https://www.taxtmi.com/highlights?id=13956 Rule 6(3) of Cenvat Credit Rules, 2004 - the reversal of credit by the appellant on the entire service tax taken along with interest thereon both in respect of dutiable goods as well as exempted goods amounts to non-availing of credit and, therefore, the provisions of Rule 6(3)(i) are not attracted and the confirmation of demand by the adjudicating authority directing the appellant to pay an amount at the rate of 5%/10% of the value of the exempted goods is not sustainable in law. - AT en-us Sat, 17 Aug 2013 18:39:30 +0530 Sat, 17 Aug 2013 18:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13956 Rule 6(3) of Cenvat Credit Rules, 2004 - the reversal of credit by the appellant on the entire service tax taken along with interest thereon both in respect of dutiable goods as well as exempted goods amounts to non-availing of credit and, therefore, the provisions of Rule 6(3)(i) are not attracted and the confirmation of demand by the adjudicating authority directing the appellant to pay an amount at the rate of 5%/10% of the value of the exempted goods is not sustainable in law. - AT Highlights Central Excise Sat, 17 Aug 2013 18:39:30 +0530 https://www.taxtmi.com/highlights?id=13956