https://www.taxtmi.com/caselaws?id=359630 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in a case concerning the discharge of 5%/6% of the value of Oxygen Gas cleared for medical purposes. The tribunal found that since the appellant did not utilize the credit on the input service for supplying Oxygen Gas for medical purposes, they were not obligated to pay the said percentage under Rule 6(3) of the Cenvat Credit Rules, 2004. The appellant's evidence, including certificates and communication from the buyer, supported their position, and as the Revenue did not provide contradictory evidence, the tribunal allowed the appeal, setting aside the lower authority's decision. en-us Wed, 21 Feb 2018 00:00:00 +0530 Thu, 03 May 2018 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359630 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in a case concerning the discharge of 5%/6% of the value of Oxygen Gas cleared for medical purposes. The tribunal found that since the appellant did not utilize the credit on the input service for supplying Oxygen Gas for medical purposes, they were not obligated to pay the said percentage under Rule 6(3) of the Cenvat Credit Rules, 2004. The appellant's evidence, including certificates and communication from the buyer, supported their position, and as the Revenue did not provide contradictory evidence, the tribunal allowed the appeal, setting aside the lower authority's decision. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359630