https://www.taxtmi.com/caselaws?id=797631 Rule 6(3) of the CENVAT Credit Rules, 2004 permits an output service provider using common input services for taxable and exempted services to adopt available compliance options where separate accounts are not maintained. Statutory authorities cannot choose an option for the provider merely because written intimation under Rule 6(3A) was not furnished. Proportionate reversal of CENVAT credit attributable to exempted output services constitutes sufficient compliance with Rule 6(3), rather than requiring an authority-imposed alternative reversal method. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797631 Rule 6(3) of the CENVAT Credit Rules, 2004 permits an output service provider using common input services for taxable and exempted services to adopt available compliance options where separate accounts are not maintained. Statutory authorities cannot choose an option for the provider merely because written intimation under Rule 6(3A) was not furnished. Proportionate reversal of CENVAT credit attributable to exempted output services constitutes sufficient compliance with Rule 6(3), rather than requiring an authority-imposed alternative reversal method. Case-Laws Service Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797631