2021 (1) TMI 1332

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....ICAL) For the Appellant : Shri Raghavan Ramabhadran, Advocate For the Respondent : Shri M. Jagan Babu, AC (AR) ORDER PER: P. ANJANI KUMAR The brief issue involved in the case is about the formula to be adopted for reversing the applicable CENVAT credit on common input services used in manufacture of dutiable products and taxable and exempted services in terms of Rule 6 (3A)(c)(ii) o....

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....t should be considered in place of common CENVAT credit in the numerator. Accordingly, a SCN dated 25.03.2014 was issued and was confirmed by OIO dated 29.04.2015 and was upheld by the impugned order dated 09.03.2016. 3. Learned Counsel for the appellants submits that the issue is no longer res integra as the Tribunal in the case of Chennai Petroleum Corporation Ltd. (Final Order No. 40009 date....

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....ALORE] 4. Learned Authorized Representative appearing for the Respondent reiterated the findings of OIO and OIA. 5. Heard both sides and perused the records of the case. On going through the facts of the case and the case laws cited, we find that the issue is no longer res integra. Moreover, we find that in the case of appellants themselves, this Bench has decided the issue in their favour r....