https://www.taxtmi.com/caselaws?id=775889 The CESTAT Chandigarh allowed the appeal, holding that the appellants, engaged in providing taxable services and exempted services like trading, must follow Rule 6(2) and 6(3) of the CENVAT Credit Rules, 2004 for proportionate reversal of credit. However, since the appellants manufacture and sell their own goods, they cannot be classified as traders. The tribunal relied on precedent confirming that manufacturers selling their own goods are not traders, thereby ruling in favor of the appellants and setting aside the impugned order. en-us Thu, 31 Jul 2025 00:00:00 +0530 Thu, 31 Jul 2025 18:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775889 The CESTAT Chandigarh allowed the appeal, holding that the appellants, engaged in providing taxable services and exempted services like trading, must follow Rule 6(2) and 6(3) of the CENVAT Credit Rules, 2004 for proportionate reversal of credit. However, since the appellants manufacture and sell their own goods, they cannot be classified as traders. The tribunal relied on precedent confirming that manufacturers selling their own goods are not traders, thereby ruling in favor of the appellants and setting aside the impugned order. Case-Laws Service Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775889