https://www.taxtmi.com/caselaws?id=367645 Rule 6(3) of the Cenvat Credit Rules applies only where common cenvatable input services are used for both exempted and dutiable output services, so the demand could not be sustained without first verifying the factual claim that no such common services were availed; the main demand was therefore set aside and remanded for fresh factual examination. Penalty was not justified because earlier favourable orders negated mala fide intent, but the uncontested outward transportation demand and corresponding interest were upheld. en-us Wed, 08 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367645 Rule 6(3) of the Cenvat Credit Rules applies only where common cenvatable input services are used for both exempted and dutiable output services, so the demand could not be sustained without first verifying the factual claim that no such common services were availed; the main demand was therefore set aside and remanded for fresh factual examination. Penalty was not justified because earlier favourable orders negated mala fide intent, but the uncontested outward transportation demand and corresponding interest were upheld. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367645