https://www.taxtmi.com/caselaws?id=277256 The Tribunal allowed the appeal in favor of the appellant, holding that the reversal made by the appellant regarding the Cenvat credit on input service attributable to electricity sold outside was in conformity with Rule 6(3) of the Cenvat Credit Rules. Despite the retrospective amendment in 2010, the Tribunal validated the appellant's actions, finding no merits in the department's demand for recovery. The judgment emphasizes the importance of complying with regulatory changes and proper interpretation of legal provisions to avoid unnecessary liabilities and penalties. en-us Tue, 20 Sep 2016 00:00:00 +0530 Fri, 30 Nov 2018 06:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277256 The Tribunal allowed the appeal in favor of the appellant, holding that the reversal made by the appellant regarding the Cenvat credit on input service attributable to electricity sold outside was in conformity with Rule 6(3) of the Cenvat Credit Rules. Despite the retrospective amendment in 2010, the Tribunal validated the appellant's actions, finding no merits in the department's demand for recovery. The judgment emphasizes the importance of complying with regulatory changes and proper interpretation of legal provisions to avoid unnecessary liabilities and penalties. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277256