https://www.taxtmi.com/forum/issue?id=4380 Dispute centers on whether Cenvat credit on services like GTA, charge handling and business auxiliary services must be reversed when raw material is sold. One position applies input removal rules to require reversal; the prevailing tribunal and high court view distinguishes input goods from input services and holds that statutory reversal for removal of inputs/capital goods does not mandate reversal of service credit where inputs are removed as such. By products generated in manufacture do not trigger reversal. Factual issues such as trading versus removal as such and audit challenges remain relevant. en-us Tue, 17 Jul 2012 14:31:36 +0530 Thu, 23 Jan 2025 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4380 Dispute centers on whether Cenvat credit on services like GTA, charge handling and business auxiliary services must be reversed when raw material is sold. One position applies input removal rules to require reversal; the prevailing tribunal and high court view distinguishes input goods from input services and holds that statutory reversal for removal of inputs/capital goods does not mandate reversal of service credit where inputs are removed as such. By products generated in manufacture do not trigger reversal. Factual issues such as trading versus removal as such and audit challenges remain relevant. Discussion-Forum Service Tax Tue, 17 Jul 2012 14:31:36 +0530 https://www.taxtmi.com/forum/issue?id=4380