https://www.taxtmi.com/caselaws?id=344242 The Tribunal upheld the Commissioner (Appeal)'s decision to drop the demand for recovery of Cenvat credit and penalties. It ruled in favor of the appellant, a service provider, stating that during the relevant period (2005-06 to 2009-10), Cenvat credit for input services used in both taxable and exempted services was permissible under Rule 6(5) of Cenvat Credit Rules, 2004. The Tribunal highlighted the confusion caused by conflicting legal interpretations and amendments regarding exempted services, ultimately deeming the Revenue's appeal as lacking merit and dismissing it. en-us Tue, 23 May 2017 00:00:00 +0530 Mon, 12 Jun 2017 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344242 The Tribunal upheld the Commissioner (Appeal)'s decision to drop the demand for recovery of Cenvat credit and penalties. It ruled in favor of the appellant, a service provider, stating that during the relevant period (2005-06 to 2009-10), Cenvat credit for input services used in both taxable and exempted services was permissible under Rule 6(5) of Cenvat Credit Rules, 2004. The Tribunal highlighted the confusion caused by conflicting legal interpretations and amendments regarding exempted services, ultimately deeming the Revenue's appeal as lacking merit and dismissing it. Case-Laws Service Tax Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344242