https://www.taxtmi.com/caselaws?id=370498 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)'s decision and setting aside the duty demand, interest, and penalty. It clarified the retrospective application of Rule 6(3AA) of the Cenvat Credit Rules and emphasized the importance of interpreting statutory provisions correctly in tax matters. The appellant successfully exercised the option under the rule, leading to the reversal of the duty liability. en-us Mon, 22 Oct 2018 00:00:00 +0530 Mon, 19 Nov 2018 07:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370498 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)'s decision and setting aside the duty demand, interest, and penalty. It clarified the retrospective application of Rule 6(3AA) of the Cenvat Credit Rules and emphasized the importance of interpreting statutory provisions correctly in tax matters. The appellant successfully exercised the option under the rule, leading to the reversal of the duty liability. Case-Laws Service Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370498