https://www.taxtmi.com/caselaws?id=783533 Rule 6(3A) of the Cenvat Credit Rules, 2004 was read harmoniously with Rule 6(3)(ii) to limit reversal only to credit attributable to exempted services. Input services used exclusively for taxable or dutiable output are not to be included in the reversal base, because the formula applies only to common input service credit. The substituted sub-rule was treated as clarificatory, and the earlier view was followed that "total Cenvat credit" in the computation refers only to common input service credit. On that basis, the demand could not be sustained. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783533 Rule 6(3A) of the Cenvat Credit Rules, 2004 was read harmoniously with Rule 6(3)(ii) to limit reversal only to credit attributable to exempted services. Input services used exclusively for taxable or dutiable output are not to be included in the reversal base, because the formula applies only to common input service credit. The substituted sub-rule was treated as clarificatory, and the earlier view was followed that "total Cenvat credit" in the computation refers only to common input service credit. On that basis, the demand could not be sustained. Case-Laws Service Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783533