https://www.taxtmi.com/caselaws?id=299365 The Tribunal directed the Adjudicating Authority to verify if the appellant availed Cenvat credit on common input services during the relevant period. If no credit was taken, the demand under Rule 6(3A) would not be justified. The matter was remanded for proper examination in light of the previous Tribunal judgment. The Tribunal noted the pending appeal of a similar case in the High Court but emphasized that no stay had been granted, thus upholding its decision. The impugned orders were set aside, and the appeals were allowed for further examination by the Adjudicating Authority. en-us Thu, 05 Mar 2020 00:00:00 +0530 Sat, 11 Dec 2021 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299365 The Tribunal directed the Adjudicating Authority to verify if the appellant availed Cenvat credit on common input services during the relevant period. If no credit was taken, the demand under Rule 6(3A) would not be justified. The matter was remanded for proper examination in light of the previous Tribunal judgment. The Tribunal noted the pending appeal of a similar case in the High Court but emphasized that no stay had been granted, thus upholding its decision. The impugned orders were set aside, and the appeals were allowed for further examination by the Adjudicating Authority. Case-Laws Central Excise Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299365