https://www.taxtmi.com/caselaws?id=381824 Cenvat credit reversed before utilisation cannot sustain demand, interest or penalty, and a Rule 6(3) computation also fails once the credit has already been reversed. Credit on input services is not automatically inadmissible merely because output services had not commenced when the input services were received, unless the rules expressly require simultaneous provision. The impugned order was therefore set aside, with consequential relief to the assessee. en-us Tue, 16 Apr 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381824 Cenvat credit reversed before utilisation cannot sustain demand, interest or penalty, and a Rule 6(3) computation also fails once the credit has already been reversed. Credit on input services is not automatically inadmissible merely because output services had not commenced when the input services were received, unless the rules expressly require simultaneous provision. The impugned order was therefore set aside, with consequential relief to the assessee. Case-Laws Service Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381824