https://www.taxtmi.com/caselaws?id=393612 The Tribunal found that Rule 6 (3) of CCR, 2004, requiring reversal of cenvat credit when providing both exempted and taxable services without separate accounts, was inapplicable to a contractor solely providing Works Contract Service. As the appellant's service was not a combination of distinct taxable and exempted services but rather one taxable service with a portion exempted, the demand to reverse cenvat credit was deemed unsustainable. Therefore, the Tribunal set aside the impugned order, ruling in favor of the appellant and granting consequential relief. en-us Thu, 27 Feb 2020 00:00:00 +0530 Fri, 20 Mar 2020 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393612 The Tribunal found that Rule 6 (3) of CCR, 2004, requiring reversal of cenvat credit when providing both exempted and taxable services without separate accounts, was inapplicable to a contractor solely providing Works Contract Service. As the appellant's service was not a combination of distinct taxable and exempted services but rather one taxable service with a portion exempted, the demand to reverse cenvat credit was deemed unsustainable. Therefore, the Tribunal set aside the impugned order, ruling in favor of the appellant and granting consequential relief. Case-Laws Service Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393612