https://www.taxtmi.com/caselaws?id=436414 Full reversal of CENVAT credit through payment back in cash was treated as non-availment of credit, so the demand for recovery could not survive. Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable to electricity generated by the assessee because electricity was not exempted goods for rule 6 purposes, and the demand based on common input services therefore failed. Annual accreditation charges, one-time accreditation charges and forfeiture of security deposit were treated as receipts arising from statutory and regulatory functions, not as consideration for Business Auxiliary Service, so the service tax demand on that count was unsustainable. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 07:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436414 Full reversal of CENVAT credit through payment back in cash was treated as non-availment of credit, so the demand for recovery could not survive. Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable to electricity generated by the assessee because electricity was not exempted goods for rule 6 purposes, and the demand based on common input services therefore failed. Annual accreditation charges, one-time accreditation charges and forfeiture of security deposit were treated as receipts arising from statutory and regulatory functions, not as consideration for Business Auxiliary Service, so the service tax demand on that count was unsustainable. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436414