https://www.taxtmi.com/caselaws?id=360739 The High Court upheld the Tribunal's decision, ruling that the appellant was not required to pay 6% of the exempted service value. The Court emphasized the necessity of verifying the proportionate credit reversal as per Rule 6(3) of CCR. The Tribunal's decision, supported by legal precedents, stressed the significance of proportionate reversal of CENVAT credit. The case was remanded to the original authority for verification of the credit reversal, with instructions to issue a new order after allowing the appellant to provide supporting documents. en-us Mon, 23 Apr 2018 00:00:00 +0530 Tue, 22 May 2018 08:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360739 The High Court upheld the Tribunal's decision, ruling that the appellant was not required to pay 6% of the exempted service value. The Court emphasized the necessity of verifying the proportionate credit reversal as per Rule 6(3) of CCR. The Tribunal's decision, supported by legal precedents, stressed the significance of proportionate reversal of CENVAT credit. The case was remanded to the original authority for verification of the credit reversal, with instructions to issue a new order after allowing the appellant to provide supporting documents. Case-Laws Service Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360739