9911796707
TMI Blog2019 (6) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is covered by the judgment of Hon ble Karnataka High Court in the case of Commissioner of Central Excise Service Tax, Bangalore Vs. Bill Forge Pvt. Ltd. [ 2011 (4) TMI 969 - KARNATAKA HIGH COURT ] where it was held that once the entry was reversed, it is as if that the Cenvat credit was not available - demand set aside. CENVAT Credit - common input services which were utilized in dutiable and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Appellant Shri Pawan Kumar Singh, Superintendent, Authorised Representative for the Respondent ORDER After hearing both the sides duly represented by ld. Advocate - Shri Kartikeya Narain appearing on behalf of the appellant & ld. Superintendent - Shri Pawan Kumar Singh appearing on behalf of the Revenue, I note that there are two issues involved in the present appeal. I shall deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of Rule 6 of Cenvat Credit Rules, 2004 stating that the said Cenvat Credit of ₹ 1,22,561/- was availed on such input services which were utilized in dutiable and exempted output services and 6% of the value of output service was ₹ 7,26,327/- which was confirmed. Since the Cenvat Credit of ₹ 1,22,561/- was reversed on 29.12.2015, before utilizing the same, transaction does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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