https://www.taxtmi.com/highlights?id=69759 Proportionate reversal of credit in respect of common input service in terms of Rule 6(3A)(a) of Cenvat Credit Rules, 2004 - It is seen that even prior to Rule 6 (3AA) coming into effect from 01/4/2016, they have been taking the view that mere non filing of the option letter should not be used to deprive the assesssee from reversing the proportionate Cenvat Credit. - demand set aside - AT en-us Mon, 15 May 2023 08:25:48 +0530 Mon, 15 May 2023 08:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69759 Proportionate reversal of credit in respect of common input service in terms of Rule 6(3A)(a) of Cenvat Credit Rules, 2004 - It is seen that even prior to Rule 6 (3AA) coming into effect from 01/4/2016, they have been taking the view that mere non filing of the option letter should not be used to deprive the assesssee from reversing the proportionate Cenvat Credit. - demand set aside - AT Highlights Central Excise Mon, 15 May 2023 08:25:48 +0530 https://www.taxtmi.com/highlights?id=69759