https://www.taxtmi.com/caselaws?id=439215 The Tribunal upheld the impugned order and dismissed the Revenue's appeal, ruling that the demand for 8%/6%/5% of the value of exempted services was not applicable as the respondent had already repaid the Cenvat credit with interest attributed to exempted service. The Tribunal found that once the credit for common inputs used for exempted service is reversed with interest, the demand under Rule 6(3) is not sustainable, citing previous judgments in favor of the respondent. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439215 The Tribunal upheld the impugned order and dismissed the Revenue's appeal, ruling that the demand for 8%/6%/5% of the value of exempted services was not applicable as the respondent had already repaid the Cenvat credit with interest attributed to exempted service. The Tribunal found that once the credit for common inputs used for exempted service is reversed with interest, the demand under Rule 6(3) is not sustainable, citing previous judgments in favor of the respondent. Case-Laws Service Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439215