Rule 6(3A) Cenvat Credit Rules doesn't apply; no dual activities of exempt and taxable services. No credit reversal needed.

Rule 6(3A) Cenvat Credit Rules doesn't apply; no dual activities of exempt and taxable services. No credit reversal needed. https://www.taxtmi.com/highlights?id=69320 Reversal of cenvat credit - Rule 6(3A) is applicable only in such cases where one particular activity either service as a whole or sale of goods as whole is involved apart from independent taxable service/dutiable goods. Here, there are no two activities i.e. exemption service as well as taxable service which involve therefore, in the present case Rule 6(3A) cannot be made applicable. - AT en-us Thu, 20 Apr 2023 08:45:57 +0530 Thu, 20 Apr 2023 08:45:57 +0530 TaxTMI RSS Generator Rule 6(3A) Cenvat Credit Rules doesn't apply; no dual activities of exempt and taxable services. No credit reversal needed. https://www.taxtmi.com/highlights?id=69320 Reversal of cenvat credit - Rule 6(3A) is applicable only in such cases where one particular activity either service as a whole or sale of goods as whole is involved apart from independent taxable service/dutiable goods. Here, there are no two activities i.e. exemption service as well as taxable service which involve therefore, in the present case Rule 6(3A) cannot be made applicable. - AT Highlights Central Excise Thu, 20 Apr 2023 08:45:57 +0530 https://www.taxtmi.com/highlights?id=69320