https://www.taxtmi.com/caselaws?id=433961 Rule 6(3)(i) of the Cenvat Credit Rules, 2004 was examined in the context of trading activity treated as an exempted service and alleged common use of input services. The demand was found unsustainable because the clearance data and year-wise payment particulars showed that the relevant clearances had already suffered excise duty or were otherwise covered by Cenvat credit reversal or payment details, except for a limited period where no credit had been availed. The absence of item-wise details was not treated as decisive, as the available worksheets and payment records were sufficient to negate the demand. en-us Thu, 09 Feb 2023 00:00:00 +0530 Wed, 15 Feb 2023 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433961 Rule 6(3)(i) of the Cenvat Credit Rules, 2004 was examined in the context of trading activity treated as an exempted service and alleged common use of input services. The demand was found unsustainable because the clearance data and year-wise payment particulars showed that the relevant clearances had already suffered excise duty or were otherwise covered by Cenvat credit reversal or payment details, except for a limited period where no credit had been availed. The absence of item-wise details was not treated as decisive, as the available worksheets and payment records were sufficient to negate the demand. Case-Laws Service Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433961