https://www.taxtmi.com/caselaws?id=436404 The HC upheld the Tribunal's decision that the assessee complied with Rule 6(2) of the Cenvat Credit Rules, 2004 by taking only 85% credit on common input services without maintaining separate accounts for dutiable and exempted goods. The assessee submitted a Chartered Accountant's certificate detailing input usage and credit taken, which the Commissioner accepted as sufficient compliance. The revenue failed to provide evidence challenging the correctness of the credit calculations or propose alternative computations. Consequently, demands raised against the assessee were dropped, and the appeals filed by the revenue were dismissed. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436404 The HC upheld the Tribunal's decision that the assessee complied with Rule 6(2) of the Cenvat Credit Rules, 2004 by taking only 85% credit on common input services without maintaining separate accounts for dutiable and exempted goods. The assessee submitted a Chartered Accountant's certificate detailing input usage and credit taken, which the Commissioner accepted as sufficient compliance. The revenue failed to provide evidence challenging the correctness of the credit calculations or propose alternative computations. Consequently, demands raised against the assessee were dropped, and the appeals filed by the revenue were dismissed. Case-Laws Central Excise Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436404