https://www.taxtmi.com/caselaws?id=387364 The Tribunal allowed both appeals on merits, setting aside the impugned order regarding the short reversal of CENVAT credit under Rule 6(3)(iii) of CCR, 2004. It was held that the total CENVAT credit for the formula should only include common input services, not all input services. The interpretation of provisions of Rule 6(3) clarified that CENVAT credit on input services used in dutiable goods should not be disallowed. The extended period of limitation was deemed inapplicable, and the non-filing of intimation regarding reversing CENVAT credit was considered a procedural lapse, leading to the grant of relief to the appellant. en-us Tue, 15 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387364 The Tribunal allowed both appeals on merits, setting aside the impugned order regarding the short reversal of CENVAT credit under Rule 6(3)(iii) of CCR, 2004. It was held that the total CENVAT credit for the formula should only include common input services, not all input services. The interpretation of provisions of Rule 6(3) clarified that CENVAT credit on input services used in dutiable goods should not be disallowed. The extended period of limitation was deemed inapplicable, and the non-filing of intimation regarding reversing CENVAT credit was considered a procedural lapse, leading to the grant of relief to the appellant. Case-Laws Central Excise Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387364