https://www.taxtmi.com/caselaws?id=465438 Demand under Rule 6(3) of the Cenvat Credit Rules, 2004 for alleged non-maintenance of separate accounts for common input services used for taxable and exempted output services turned on whether the department could mechanically compel payment of the prescribed percentage (5/6%) for exempted services. Relying on HC authority and Tribunal precedent, it was held that even if Rule 6(3) compliance was disputed, the adjudicating authority could only disallow the disputed credit on merits and could not thrust the percentage-payment option on the assessee. The impugned order was set aside and the appeal was allowed. en-us Fri, 12 Apr 2024 00:00:00 +0530 Tue, 23 Dec 2025 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465438 Demand under Rule 6(3) of the Cenvat Credit Rules, 2004 for alleged non-maintenance of separate accounts for common input services used for taxable and exempted output services turned on whether the department could mechanically compel payment of the prescribed percentage (5/6%) for exempted services. Relying on HC authority and Tribunal precedent, it was held that even if Rule 6(3) compliance was disputed, the adjudicating authority could only disallow the disputed credit on merits and could not thrust the percentage-payment option on the assessee. The impugned order was set aside and the appeal was allowed. Case-Laws Service Tax Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465438