https://www.taxtmi.com/caselaws?id=404456 The Tribunal allowed the appeal, interpreting "CENVAT Credit taken on input services during the financial year" as credit attributable to common input services. The amendment to Rule 6(3A) was held to have retrospective effect, clarifying existing rules. The extended limitation period for demanding reversal of CENVAT Credit was deemed inapplicable due to the appellant's transparent conduct. The decision aligned with previous rulings and granted relief to the appellant. en-us Mon, 22 Feb 2021 00:00:00 +0530 Wed, 24 Feb 2021 09:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404456 The Tribunal allowed the appeal, interpreting "CENVAT Credit taken on input services during the financial year" as credit attributable to common input services. The amendment to Rule 6(3A) was held to have retrospective effect, clarifying existing rules. The extended limitation period for demanding reversal of CENVAT Credit was deemed inapplicable due to the appellant's transparent conduct. The decision aligned with previous rulings and granted relief to the appellant. Case-Laws Central Excise Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404456