Commissioner's Decision on CENVAT Credit Reversal Deemed Contrary; Appellant Entitled to Refund u/r 6 (3) (i).

Commissioner's Decision on CENVAT Credit Reversal Deemed Contrary; Appellant Entitled to Refund u/r 6 (3) (i). https://www.taxtmi.com/highlights?id=55393 Refund of CENVAT Credit reversed - There are no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule 6 (3) (i) is against the provisions of law. The appellant would be eligible for refund after reversal / paying of proportionate credit on exempted services by applying Rule 6 (3) (i). - AT en-us Wed, 04 Nov 2020 09:17:51 +0530 Wed, 04 Nov 2020 09:17:51 +0530 TaxTMI RSS Generator Commissioner's Decision on CENVAT Credit Reversal Deemed Contrary; Appellant Entitled to Refund u/r 6 (3) (i). https://www.taxtmi.com/highlights?id=55393 Refund of CENVAT Credit reversed - There are no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule 6 (3) (i) is against the provisions of law. The appellant would be eligible for refund after reversal / paying of proportionate credit on exempted services by applying Rule 6 (3) (i). - AT Highlights Service Tax Wed, 04 Nov 2020 09:17:51 +0530 https://www.taxtmi.com/highlights?id=55393