https://www.taxtmi.com/caselaws?id=449101 The Tribunal set aside the impugned orders and allowed the appeals, remanding the case to the Adjudicating Authority for fresh adjudication. It concluded that the appellant is not liable to pay 5%/6% on exempted goods under Rule 6(3) of the Cenvat Credit Rules, 2004, if they reverse the proportionate credit of common input services used for exempted goods. Additionally, the Tribunal noted a strong prima facie case regarding the time-bar issue, with no suppression of facts by the appellant. en-us Mon, 05 Feb 2024 00:00:00 +0530 Tue, 06 Feb 2024 08:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449101 The Tribunal set aside the impugned orders and allowed the appeals, remanding the case to the Adjudicating Authority for fresh adjudication. It concluded that the appellant is not liable to pay 5%/6% on exempted goods under Rule 6(3) of the Cenvat Credit Rules, 2004, if they reverse the proportionate credit of common input services used for exempted goods. Additionally, the Tribunal noted a strong prima facie case regarding the time-bar issue, with no suppression of facts by the appellant. Case-Laws Central Excise Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449101