https://www.taxtmi.com/forum/issue?id=109600 The Central Excise has sought reversal of CENVAT credit treating trading activity as an exempted service, but advisory responses state exported goods' value should be excluded from reversal under Rule 6(6)(v), exports not being subject to excise, and Rule 6A(1)(c) on export of services is inapplicable; however, a demand may be valid where excisable and exempted goods are dealt with at the same place of business or where common input services credit was used for both manufacture and trading while duty-drawback was claimed on manufactured goods. en-us Wed, 23 Dec 2015 17:36:41 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109600 The Central Excise has sought reversal of CENVAT credit treating trading activity as an exempted service, but advisory responses state exported goods' value should be excluded from reversal under Rule 6(6)(v), exports not being subject to excise, and Rule 6A(1)(c) on export of services is inapplicable; however, a demand may be valid where excisable and exempted goods are dealt with at the same place of business or where common input services credit was used for both manufacture and trading while duty-drawback was claimed on manufactured goods. Discussion-Forum Service Tax Wed, 23 Dec 2015 17:36:41 +0530 https://www.taxtmi.com/forum/issue?id=109600