https://www.taxtmi.com/caselaws?id=435248 The Tribunal upheld the Commissioner's decision, allowing CENVAT credit on all services regardless of consumption place but directing reversal of credit proportionate to trading activity. The Department's appeal, challenging the application of Rule 6(3A) for trading activity, was dismissed due to lack of merit, affirming the flexibility in credit distribution before the 2012 amendment. The appellant complied by reversing trading activity credit, ultimately not availing such credit, thus concluding the case with the Department's appeal being dismissed. en-us Mon, 13 Mar 2023 00:00:00 +0530 Wed, 15 Mar 2023 21:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435248 The Tribunal upheld the Commissioner's decision, allowing CENVAT credit on all services regardless of consumption place but directing reversal of credit proportionate to trading activity. The Department's appeal, challenging the application of Rule 6(3A) for trading activity, was dismissed due to lack of merit, affirming the flexibility in credit distribution before the 2012 amendment. The appellant complied by reversing trading activity credit, ultimately not availing such credit, thus concluding the case with the Department's appeal being dismissed. Case-Laws Central Excise Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435248