https://www.taxtmi.com/caselaws?id=458169 For reversal of CENVAT credit relating to common input services used in manufacturing dutiable goods and in providing taxable and exempted services, the computation under Rule 6(3A)(c)(ii) was held to use common CENVAT credit in the numerator, not total CENVAT credit. The issue was treated as no longer res integra, with earlier Tribunal decisions and the Bench's own prior decision in the appellants' case following Chennai Petroleum Corporation Ltd.; in the absence of any contrary binding authority, the demand was not sustainable. en-us Mon, 11 Jan 2021 00:00:00 +0530 Sat, 12 Oct 2024 08:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458169 For reversal of CENVAT credit relating to common input services used in manufacturing dutiable goods and in providing taxable and exempted services, the computation under Rule 6(3A)(c)(ii) was held to use common CENVAT credit in the numerator, not total CENVAT credit. The issue was treated as no longer res integra, with earlier Tribunal decisions and the Bench's own prior decision in the appellants' case following Chennai Petroleum Corporation Ltd.; in the absence of any contrary binding authority, the demand was not sustainable. Case-Laws Central Excise Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458169