https://www.taxtmi.com/caselaws?id=762496 CESTAT Ahmedabad allowed the appeal, setting aside the demand under Section 11D of Central Excise Act, 1944. The appellant had reversed 10.3% CENVAT credit on input services under Rule 6(3) of Cenvat Credit Rules, 2004. The tribunal held that Section 11D cannot be invoked as the reversed amount was not excise duty and had been properly reversed by the appellant. CBEC Circular No.870/08/2008-CX clarified that amounts reversed under Rule 6(3) are not subject to Section 11D provisions, even if recovered from customers. The demand was deemed unsustainable and the impugned order was set aside. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762496 CESTAT Ahmedabad allowed the appeal, setting aside the demand under Section 11D of Central Excise Act, 1944. The appellant had reversed 10.3% CENVAT credit on input services under Rule 6(3) of Cenvat Credit Rules, 2004. The tribunal held that Section 11D cannot be invoked as the reversed amount was not excise duty and had been properly reversed by the appellant. CBEC Circular No.870/08/2008-CX clarified that amounts reversed under Rule 6(3) are not subject to Section 11D provisions, even if recovered from customers. The demand was deemed unsustainable and the impugned order was set aside. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762496