https://www.taxtmi.com/caselaws?id=769052 CESTAT Delhi ruled in favor of appellant regarding CENVAT credit disputes for 2011-2015. Tribunal held that proportionate credit reversal for April 2011-September 2012 satisfied Rule 6(3) compliance, negating demand for 5%/6% of exempted services value. CA certificates establishing no credit availed during October 2012-March 2015 were accepted despite department's objections. Credit based on photocopies was deemed admissible as appellant demonstrated original invoices were submitted to Range Office. Extended limitation period invocation was rejected since comprehensive audit was conducted and returns filed regularly. Impugned order set aside, appeal allowed. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 14:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769052 CESTAT Delhi ruled in favor of appellant regarding CENVAT credit disputes for 2011-2015. Tribunal held that proportionate credit reversal for April 2011-September 2012 satisfied Rule 6(3) compliance, negating demand for 5%/6% of exempted services value. CA certificates establishing no credit availed during October 2012-March 2015 were accepted despite department's objections. Credit based on photocopies was deemed admissible as appellant demonstrated original invoices were submitted to Range Office. Extended limitation period invocation was rejected since comprehensive audit was conducted and returns filed regularly. Impugned order set aside, appeal allowed. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769052