https://www.taxtmi.com/caselaws?id=360484 The Tribunal upheld the impugned order, rejecting the Revenue's appeal and affirming the decision in favor of the respondent. The respondent's reversal of the entire CENVAT credit on common inputs services rendered the confirmation of demand of an amount equivalent to 6% of the value of goods unnecessary. The Tribunal found that this action aligned with established judicial interpretations, leading to the conclusion that the respondent effectively did not avail of the credit. The decision was supported by Rule 6(2) and (3) of the CENVAT Credit Rules, 2004, and previous Tribunal rulings. en-us Tue, 20 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 06:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360484 The Tribunal upheld the impugned order, rejecting the Revenue's appeal and affirming the decision in favor of the respondent. The respondent's reversal of the entire CENVAT credit on common inputs services rendered the confirmation of demand of an amount equivalent to 6% of the value of goods unnecessary. The Tribunal found that this action aligned with established judicial interpretations, leading to the conclusion that the respondent effectively did not avail of the credit. The decision was supported by Rule 6(2) and (3) of the CENVAT Credit Rules, 2004, and previous Tribunal rulings. Case-Laws Central Excise Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360484