https://www.taxtmi.com/caselaws?id=368558 The appeal was allowed as the appellant voluntarily reversed the entire credit of common input services along with interest before the issuance of the show cause notice (SCN). The Tribunal judgment cited supported the entitlement to the pro-rata portion of credit for dutiable goods. The Member (Judicial) found that the reversal and interest payment made by the appellant before the SCN was issued rendered the demand under Rule 6 unsustainable. Consequently, the demand was set aside, and the appeal was allowed in accordance with Rule 6 and relevant Tribunal precedents. en-us Tue, 21 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368558 The appeal was allowed as the appellant voluntarily reversed the entire credit of common input services along with interest before the issuance of the show cause notice (SCN). The Tribunal judgment cited supported the entitlement to the pro-rata portion of credit for dutiable goods. The Member (Judicial) found that the reversal and interest payment made by the appellant before the SCN was issued rendered the demand under Rule 6 unsustainable. Consequently, the demand was set aside, and the appeal was allowed in accordance with Rule 6 and relevant Tribunal precedents. Case-Laws Central Excise Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368558