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    <title>2019 (4) TMI 14 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the appellant&#039;s reversal of proportionate credit post-GST was sufficient compliance with Rule 6(3A) of the CENVAT Credit Rules. The matter was remanded to the original authority for verification. The Tribunal also ruled that if the appellant had a sufficient CENVAT credit balance and reversed proportionate credit before utilization, they are not liable to pay interest. The original authority was directed to verify if the appellant had complied with Rule 6(3A) and to pass an order after providing a reasonable opportunity to the appellant.</description>
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    <pubDate>Mon, 25 Mar 2019 00:00:00 +0530</pubDate>
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      <title>2019 (4) TMI 14 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=377570</link>
      <description>The Tribunal held that the appellant&#039;s reversal of proportionate credit post-GST was sufficient compliance with Rule 6(3A) of the CENVAT Credit Rules. The matter was remanded to the original authority for verification. The Tribunal also ruled that if the appellant had a sufficient CENVAT credit balance and reversed proportionate credit before utilization, they are not liable to pay interest. The original authority was directed to verify if the appellant had complied with Rule 6(3A) and to pass an order after providing a reasonable opportunity to the appellant.</description>
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      <pubDate>Mon, 25 Mar 2019 00:00:00 +0530</pubDate>
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