https://www.taxtmi.com/article/detailed?id=5124 The provision addressing reversal of Cenvat credit targeted at inputs or capital goods applies exclusively to credits on inputs or capital goods and does not extend to credit availed on input services. Inputs, input services and capital goods are separately defined and treated independently in the rules, and there is no mechanism in the inputs/capital-goods reversal provision to require reversal of service tax credit where inputs are removed from the factory without being used in manufacture. en-us Mon, 06 May 2013 14:14:27 +0530 Mon, 06 May 2013 14:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5124 The provision addressing reversal of Cenvat credit targeted at inputs or capital goods applies exclusively to credits on inputs or capital goods and does not extend to credit availed on input services. Inputs, input services and capital goods are separately defined and treated independently in the rules, and there is no mechanism in the inputs/capital-goods reversal provision to require reversal of service tax credit where inputs are removed from the factory without being used in manufacture. Articles Service Tax Mon, 06 May 2013 14:14:27 +0530 https://www.taxtmi.com/article/detailed?id=5124