https://www.taxtmi.com/caselaws?id=372272 The Tribunal upheld the demand of 6% of the value of exempted services against the appellant for failure to comply with Rule 6(3) of CCR 2004 by not reversing the proportionate credit. Penalties were also confirmed due to the appellant's non-disclosure of availed credit on common input services. The appeal was rejected, affirming the imposition of the demanded amount and penalties. The Tribunal deemed the appellant's argument of maintaining separate records inadequate in relation to common input services in the Corporate Office. en-us Tue, 18 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 07:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372272 The Tribunal upheld the demand of 6% of the value of exempted services against the appellant for failure to comply with Rule 6(3) of CCR 2004 by not reversing the proportionate credit. Penalties were also confirmed due to the appellant's non-disclosure of availed credit on common input services. The appeal was rejected, affirming the imposition of the demanded amount and penalties. The Tribunal deemed the appellant's argument of maintaining separate records inadequate in relation to common input services in the Corporate Office. Case-Laws Service Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372272