https://www.taxtmi.com/caselaws?id=337797 The Tribunal remanded the case back for a fresh decision after noting the adjudicating Commissioner's failure to consider the Ministry of Finance Circular's applicability. The appellant's argument that the restriction under Rule 6(3)(c) did not apply to certain credits was supported by the Tribunal. The decision emphasized the importance of considering circulars and past decisions in determining Cenvat credit utilization for taxable and exempted services, underscoring the necessity for a thorough review in such cases. The appeal was allowed for further examination, stressing the need for a comprehensive assessment of all relevant factors. en-us Mon, 28 Nov 2016 00:00:00 +0530 Tue, 17 Jan 2017 20:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337797 The Tribunal remanded the case back for a fresh decision after noting the adjudicating Commissioner's failure to consider the Ministry of Finance Circular's applicability. The appellant's argument that the restriction under Rule 6(3)(c) did not apply to certain credits was supported by the Tribunal. The decision emphasized the importance of considering circulars and past decisions in determining Cenvat credit utilization for taxable and exempted services, underscoring the necessity for a thorough review in such cases. The appeal was allowed for further examination, stressing the need for a comprehensive assessment of all relevant factors. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337797