https://www.taxtmi.com/highlights?id=68542 Reversal of Cenvat Credit - applicability of Rule 6(3) of CCR - This tribunal time and again taken a view that whether option is availed in advance or later stage it is prerogative to the assesse to choose any one of the option - Therefore, merely because the appellant at the relevant time did not opt for any of the option, revenue cannot impose upon the appellant a particular option i.e. payment of 6/7% of the value of the goods/service. - AT en-us Thu, 02 Mar 2023 10:56:05 +0530 Thu, 02 Mar 2023 10:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68542 Reversal of Cenvat Credit - applicability of Rule 6(3) of CCR - This tribunal time and again taken a view that whether option is availed in advance or later stage it is prerogative to the assesse to choose any one of the option - Therefore, merely because the appellant at the relevant time did not opt for any of the option, revenue cannot impose upon the appellant a particular option i.e. payment of 6/7% of the value of the goods/service. - AT Highlights Central Excise Thu, 02 Mar 2023 10:56:05 +0530 https://www.taxtmi.com/highlights?id=68542