https://www.taxtmi.com/caselaws?id=376588 High-sea sales executed outside the territorial limits of India and before the goods crossed customs frontiers could not be treated as trading within the Cenvat Credit Rules. On that basis, the activity was not an exempted service for Rule 6(3) reversal, and a demand for credit reversal on common input services could not be sustained when the underlying activity lay outside Central Excise jurisdiction. The order confirming demand, interest, and penalty was set aside, and the assessee obtained consequential relief. en-us Thu, 07 Mar 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376588 High-sea sales executed outside the territorial limits of India and before the goods crossed customs frontiers could not be treated as trading within the Cenvat Credit Rules. On that basis, the activity was not an exempted service for Rule 6(3) reversal, and a demand for credit reversal on common input services could not be sustained when the underlying activity lay outside Central Excise jurisdiction. The order confirming demand, interest, and penalty was set aside, and the assessee obtained consequential relief. Case-Laws Central Excise Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376588