https://www.taxtmi.com/caselaws?id=753884 CESTAT Allahabad allowed revenue's appeal regarding CENVAT credit reversal under Rule 6 of Cenvat Credit Rules, 2004. The case involved services used for manufacturing dutiable final products and exempted services without separate records maintenance. Following precedents from CCE Delhi v. Indraprastha Gas Limited and CST Delhi v. Machine Tools (I) Pvt Ltd, the tribunal held that no credit is available on input services attributable to trading activities. Since such credit was ineligible, the respondent could not avail CENVAT credit scheme benefits. The impugned order lacked merit. en-us Tue, 04 Jun 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753884 CESTAT Allahabad allowed revenue's appeal regarding CENVAT credit reversal under Rule 6 of Cenvat Credit Rules, 2004. The case involved services used for manufacturing dutiable final products and exempted services without separate records maintenance. Following precedents from CCE Delhi v. Indraprastha Gas Limited and CST Delhi v. Machine Tools (I) Pvt Ltd, the tribunal held that no credit is available on input services attributable to trading activities. Since such credit was ineligible, the respondent could not avail CENVAT credit scheme benefits. The impugned order lacked merit. Case-Laws Central Excise Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753884