https://www.taxtmi.com/caselaws?id=242027 Cenvat credit on paint inputs was not required to be reversed when the inputs were moved from the factory to an erection site for use in providing taxable erection and commissioning services. Applying Rule 3(5) of the Cenvat Credit Rules, 2004, the text notes that the removal was for use in the output service and not for an unrelated purpose. On that basis, mere physical removal of the inputs from the factory did not trigger reversal of credit, and the demand for reversal was treated as unsustainable. en-us Fri, 08 Jun 2012 00:00:00 +0530 Mon, 06 Jan 2014 06:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242027 Cenvat credit on paint inputs was not required to be reversed when the inputs were moved from the factory to an erection site for use in providing taxable erection and commissioning services. Applying Rule 3(5) of the Cenvat Credit Rules, 2004, the text notes that the removal was for use in the output service and not for an unrelated purpose. On that basis, mere physical removal of the inputs from the factory did not trigger reversal of credit, and the demand for reversal was treated as unsustainable. Case-Laws Service Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242027