https://www.taxtmi.com/caselaws?id=793984 Rule 6 of the Cenvat Credit Rules allows alternative compliance for mixed taxable and exempted services, and the department cannot compel payment under Rule 6(3) where the assessee has taken only proportionate credit on common input services. Service tax cannot be demanded under erection, commissioning and installation service if records show tax was already discharged under the correct service categories. For invoices issued before 01.04.2012, the Point of Taxation Rules determine whether the post-increase rate applies, and only the portion actually taxable at the higher rate can be subjected to differential tax. Where the principal demands do not survive, consequential interest and penalties also fall. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793984 Rule 6 of the Cenvat Credit Rules allows alternative compliance for mixed taxable and exempted services, and the department cannot compel payment under Rule 6(3) where the assessee has taken only proportionate credit on common input services. Service tax cannot be demanded under erection, commissioning and installation service if records show tax was already discharged under the correct service categories. For invoices issued before 01.04.2012, the Point of Taxation Rules determine whether the post-increase rate applies, and only the portion actually taxable at the higher rate can be subjected to differential tax. Where the principal demands do not survive, consequential interest and penalties also fall. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793984