https://www.taxtmi.com/highlights?id=50319 It is true that ‘trading’ is an exempted service and Rule 6(3) covers exempted services. However, having reversed an amount under Rule 3(5) of CCR 2004, the appellant will not be covered by Rule 6(3) because the credit attributable to the inputs removed as such, has already been reversed. en-us Thu, 21 Nov 2019 11:14:24 +0530 Thu, 21 Nov 2019 11:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50319 It is true that ‘trading’ is an exempted service and Rule 6(3) covers exempted services. However, having reversed an amount under Rule 3(5) of CCR 2004, the appellant will not be covered by Rule 6(3) because the credit attributable to the inputs removed as such, has already been reversed. Highlights Service Tax Thu, 21 Nov 2019 11:14:24 +0530 https://www.taxtmi.com/highlights?id=50319