https://www.taxtmi.com/caselaws?id=461717 CESTAT Ahmedabad held that vehicle dealer's demand under Rule 6(3)(1) of CENVAT Credit Rules for exempted services was unsustainable as appellant had opted for proportionate reversal under Rule 6(3A). Extended period of limitation was wrongly invoked for service tax on "other charges" as facts were available in records and not suppressed. For post-negative list period, service tax demand was set aside for charges representing goods/petrol value but upheld for handling charges, treating collected amounts as cum-tax values. All penalties were set aside and matter remanded for recalculation. en-us Wed, 04 Dec 2024 00:00:00 +0530 Wed, 23 Apr 2025 19:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461717 CESTAT Ahmedabad held that vehicle dealer's demand under Rule 6(3)(1) of CENVAT Credit Rules for exempted services was unsustainable as appellant had opted for proportionate reversal under Rule 6(3A). Extended period of limitation was wrongly invoked for service tax on "other charges" as facts were available in records and not suppressed. For post-negative list period, service tax demand was set aside for charges representing goods/petrol value but upheld for handling charges, treating collected amounts as cum-tax values. All penalties were set aside and matter remanded for recalculation. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461717