https://www.taxtmi.com/highlights?id=61725 Reversal of CENVAT Credit - capital goods cleared as scrap - The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A) of the Credit Rules during the period involved in the present appeal for clearance of capital goods as scrap. - The capital goods cleared as ‘scrap’ by the appellant are scrap and, therefore, the appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A) of the Credit Rules. - AT en-us Tue, 01 Feb 2022 08:30:10 +0530 Tue, 01 Feb 2022 08:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61725 Reversal of CENVAT Credit - capital goods cleared as scrap - The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A) of the Credit Rules during the period involved in the present appeal for clearance of capital goods as scrap. - The capital goods cleared as ‘scrap’ by the appellant are scrap and, therefore, the appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A) of the Credit Rules. - AT Highlights Service Tax Tue, 01 Feb 2022 08:30:10 +0530 https://www.taxtmi.com/highlights?id=61725