https://www.taxtmi.com/caselaws?id=460034 Cenvat credit reversal for common input services under Rule 6(3A) was to be computed using the prescribed methodology, and the appellant's formula was accepted. The Tribunal also held that, for the relevant period, Rule 7(g) did not require a separate Rule 6 reversal at the Input Service Distributor level; where the distributor had already reversed credit before distribution in an amount exceeding what was attributable to the recipient manufacturing units, no further reversal was justified at the recipient level. On that basis, duplication of reversal was impermissible, and no inadmissible credit or revenue loss was shown. en-us Thu, 20 Apr 2023 00:00:00 +0530 Tue, 09 Jun 2026 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460034 Cenvat credit reversal for common input services under Rule 6(3A) was to be computed using the prescribed methodology, and the appellant's formula was accepted. The Tribunal also held that, for the relevant period, Rule 7(g) did not require a separate Rule 6 reversal at the Input Service Distributor level; where the distributor had already reversed credit before distribution in an amount exceeding what was attributable to the recipient manufacturing units, no further reversal was justified at the recipient level. On that basis, duplication of reversal was impermissible, and no inadmissible credit or revenue loss was shown. Case-Laws Central Excise Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460034