https://www.taxtmi.com/forum/issue?id=108794 Processing that does not amount to manufacture is treated as rendering a taxable service and attracts service tax; if service tax is paid on the processed inputs, a CENVAT reversal for that processing need not be made. Where common inputs are used for both manufacture and non-manufacturing processing, taxpayers may either maintain separate accounts, reverse input credit proportionately, or opt for an excise-duty-based alternative for exempted removals to determine CENVAT credit availability. en-us Tue, 23 Jun 2015 14:42:48 +0530 Thu, 23 Jan 2025 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108794 Processing that does not amount to manufacture is treated as rendering a taxable service and attracts service tax; if service tax is paid on the processed inputs, a CENVAT reversal for that processing need not be made. Where common inputs are used for both manufacture and non-manufacturing processing, taxpayers may either maintain separate accounts, reverse input credit proportionately, or opt for an excise-duty-based alternative for exempted removals to determine CENVAT credit availability. Discussion-Forum Central Excise Tue, 23 Jun 2015 14:42:48 +0530 https://www.taxtmi.com/forum/issue?id=108794