https://www.taxtmi.com/caselaws?id=336078 The Tribunal allowed the appeal, setting aside the impugned order that demanded the reversal of cenvat credit on input services. The appellant, a manufacturer, had failed to maintain separate accounts for input services used in dutiable and exempted products. Despite initially dropping the demand after the appellant reversed the credit, the Commissioner (Appeals) later upheld it. The Tribunal considered a retrospective amendment in Rule 6, allowing for a proportionate reversal of credit on inputs/input services. As the appellant had already reversed the entire input service credit with interest, the Tribunal deemed the demand invalid and upheld the original authority's decision. en-us Wed, 28 Sep 2016 00:00:00 +0530 Thu, 15 Dec 2016 17:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336078 The Tribunal allowed the appeal, setting aside the impugned order that demanded the reversal of cenvat credit on input services. The appellant, a manufacturer, had failed to maintain separate accounts for input services used in dutiable and exempted products. Despite initially dropping the demand after the appellant reversed the credit, the Commissioner (Appeals) later upheld it. The Tribunal considered a retrospective amendment in Rule 6, allowing for a proportionate reversal of credit on inputs/input services. As the appellant had already reversed the entire input service credit with interest, the Tribunal deemed the demand invalid and upheld the original authority's decision. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336078