https://www.taxtmi.com/caselaws?id=400527 The Tribunal held that the total CENVAT credit for the purpose of proportionate reversal under Rule 6(3A) should only include common input services and not services used exclusively for taxable services. The Tribunal also determined that the amended Rule 6(3A) had retrospective effect, aligning with established principles of credit reversal. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal, leading to the dismissal of the demand, including the extended period of limitation, penalty, and interest. en-us Mon, 14 Sep 2020 00:00:00 +0530 Tue, 27 Jul 2021 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400527 The Tribunal held that the total CENVAT credit for the purpose of proportionate reversal under Rule 6(3A) should only include common input services and not services used exclusively for taxable services. The Tribunal also determined that the amended Rule 6(3A) had retrospective effect, aligning with established principles of credit reversal. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal, leading to the dismissal of the demand, including the extended period of limitation, penalty, and interest. Case-Laws Central Excise Mon, 14 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400527