https://www.taxtmi.com/caselaws?id=438274 Cenvat credit reversal could not be sustained on a presumption of common use where the Revenue failed to identify specific common inputs or input services. Site-wise records and a Chartered Accountant's certificate showed that credit was taken only for sites where works contract service tax was paid and not for exempt construction services, so the alleged wrongful availment failed. Credit on input services used for works contract service was also held permissible on the facts, and the later concept of partial exemption could not be applied retrospectively to the period in dispute. The demand and penalties were set aside. en-us Fri, 26 May 2023 00:00:00 +0530 Sat, 27 May 2023 09:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438274 Cenvat credit reversal could not be sustained on a presumption of common use where the Revenue failed to identify specific common inputs or input services. Site-wise records and a Chartered Accountant's certificate showed that credit was taken only for sites where works contract service tax was paid and not for exempt construction services, so the alleged wrongful availment failed. Credit on input services used for works contract service was also held permissible on the facts, and the later concept of partial exemption could not be applied retrospectively to the period in dispute. The demand and penalties were set aside. Case-Laws Service Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438274