https://www.taxtmi.com/caselaws?id=437434 The Tribunal dismissed the appeals, finding no substantial question of law. It held that Rule 3 of the Cenvat Credit Rules does not mandate reversal of Cenvat credit on input services when inputs are removed from the factory premises. The Tribunal emphasized that Rule 3(5) applies only to inputs and capital goods, not input services. Relying on a High Court judgment and CBEC instructions, it concluded that the Department cannot insist on such reversal. The impugned order confirming the demands on the appellant was set aside, and the appeal was allowed in favor of the appellant. en-us Mon, 10 Apr 2023 00:00:00 +0530 Sat, 06 May 2023 10:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437434 The Tribunal dismissed the appeals, finding no substantial question of law. It held that Rule 3 of the Cenvat Credit Rules does not mandate reversal of Cenvat credit on input services when inputs are removed from the factory premises. The Tribunal emphasized that Rule 3(5) applies only to inputs and capital goods, not input services. Relying on a High Court judgment and CBEC instructions, it concluded that the Department cannot insist on such reversal. The impugned order confirming the demands on the appellant was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437434