https://www.taxtmi.com/caselaws?id=760291 CESTAT Allahabad held that CENVAT Credit on input services used exclusively for manufacturing dutiable goods need not be included in the numerator for apportioning common credit between exempted services and dutiable goods. The tribunal ruled that only credit on input services used commonly for both exempted services and dutiable goods requires apportionment consideration. The amendment to Rule 6(3A) via Notification 13/2016-CE clarified this position retrospectively. Since the demand for CENVAT Credit was unsustainable, associated penalty and interest were also set aside. Appeal allowed. en-us Wed, 09 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 08:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760291 CESTAT Allahabad held that CENVAT Credit on input services used exclusively for manufacturing dutiable goods need not be included in the numerator for apportioning common credit between exempted services and dutiable goods. The tribunal ruled that only credit on input services used commonly for both exempted services and dutiable goods requires apportionment consideration. The amendment to Rule 6(3A) via Notification 13/2016-CE clarified this position retrospectively. Since the demand for CENVAT Credit was unsustainable, associated penalty and interest were also set aside. Appeal allowed. Case-Laws Central Excise Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760291