2021 (1) TMI 1332

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....aghavan 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) of CCR, 2004. 2. The appellants are engaged....

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....edit 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 dated 06.01.2020) held that only common credit should be ....