https://www.taxtmi.com/caselaws?id=393613 CENVAT credit disputes involving both taxable and exempted services required fresh examination where the assessee's entitlement to avail credit, later utilisation of that credit, and the effect of not maintaining separate accounts were all in issue. For the post-01.04.2008 period, the amended Rule 6(3)(c) regime also needed de novo scrutiny to determine whether the demand was sustainable under the revised payment structure for exempted services. The matter was therefore remanded for reconsideration, with no final finding on the credit demand, interest, or penalty. en-us Wed, 18 Mar 2020 00:00:00 +0530 Fri, 20 Mar 2020 12:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393613 CENVAT credit disputes involving both taxable and exempted services required fresh examination where the assessee's entitlement to avail credit, later utilisation of that credit, and the effect of not maintaining separate accounts were all in issue. For the post-01.04.2008 period, the amended Rule 6(3)(c) regime also needed de novo scrutiny to determine whether the demand was sustainable under the revised payment structure for exempted services. The matter was therefore remanded for reconsideration, with no final finding on the credit demand, interest, or penalty. Case-Laws Service Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393613