Rule 6(3A)(c)(iii) Clarification: Include Only Common Input Services in Cenvat Credit Calculations, Exclude Exclusive Inputs.

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....Reversal of credit - Rule 6(3A)(c)(iii) of Cenvat Credit Rules, 2004 - total Cenvat credit for the purpose of formula under Rule 6(3A) is only total credit of common input services and will not include the Cenvat credit on inputs/input services exclusively used for the manufacture or procurement of goods. - AT....