https://www.taxtmi.com/caselaws?id=790804 Cenvat credit reversal was held unsustainable for export cargo handling because that activity was not a taxable exempted service for purposes of the 8% reversal rule. Credit relating to supply of tangible goods was also disallowed incorrectly, as the service came into force only on 16.05.2008 and the disputed period preceded its introduction. For repair of cars and telephone services, no evidence established employee personal use, and landline telephone credit had already been accepted in settled precedent. On these facts, the demand for credit reversal, together with penalty and interest, was set aside. en-us Thu, 23 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790804 Cenvat credit reversal was held unsustainable for export cargo handling because that activity was not a taxable exempted service for purposes of the 8% reversal rule. Credit relating to supply of tangible goods was also disallowed incorrectly, as the service came into force only on 16.05.2008 and the disputed period preceded its introduction. For repair of cars and telephone services, no evidence established employee personal use, and landline telephone credit had already been accepted in settled precedent. On these facts, the demand for credit reversal, together with penalty and interest, was set aside. Case-Laws Service Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790804