https://www.taxtmi.com/caselaws?id=384986 The High Court allowed the delay in filing the appeals, condoning the delay. The Court clarified that Rule 6(3A) was not applicable to the period prior to its existence, and entitlement to credit was governed by Rule 3. The Court held that Cenvat credit could only be given for services that qualify for the benefit, emphasizing that the entitlement to credit was governed by Rule 3, and dismissed the appeals as no question of law arose. en-us Wed, 24 Jul 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384986 The High Court allowed the delay in filing the appeals, condoning the delay. The Court clarified that Rule 6(3A) was not applicable to the period prior to its existence, and entitlement to credit was governed by Rule 3. The Court held that Cenvat credit could only be given for services that qualify for the benefit, emphasizing that the entitlement to credit was governed by Rule 3, and dismissed the appeals as no question of law arose. Case-Laws Central Excise Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384986