https://www.taxtmi.com/caselaws?id=775476 The CESTAT Chennai held that Secure Socket Layer Certification and Digital Signature Certificate services were exempt from 16-5-2008 to 30-6-2012, following precedent. Under Rule 6(3A) of the CCR, 2004, only common input services credit-not total CENVAT credit-must be proportionately reversed. The penalty imposed under Rule 15(1) read with Section 76 of the Finance Act, 1994, was set aside as the appellant's accounting practice was reasonable and the main issue was decided in their favor. The demand confirmed against the appellant was quashed, but the matter was remitted to the original authority for recomputation of the credit reversal under Rule 6(3A). The appeal was allowed by way of remand. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775476 The CESTAT Chennai held that Secure Socket Layer Certification and Digital Signature Certificate services were exempt from 16-5-2008 to 30-6-2012, following precedent. Under Rule 6(3A) of the CCR, 2004, only common input services credit-not total CENVAT credit-must be proportionately reversed. The penalty imposed under Rule 15(1) read with Section 76 of the Finance Act, 1994, was set aside as the appellant's accounting practice was reasonable and the main issue was decided in their favor. The demand confirmed against the appellant was quashed, but the matter was remitted to the original authority for recomputation of the credit reversal under Rule 6(3A). The appeal was allowed by way of remand. Case-Laws Service Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775476