Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit

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..... Service Tax Wing New Delhi, dated 5th July, 2019 All Principal Chief /Chief Commissioners of GST and Central Excise All Principal Directors General/Directors General/ Chief Commissioner AR CESTAT All Principal Commissioners/Commissioners of GST and Central Excise /AR CESTAT All Principal Additional Directors General/Addition .....

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..... ons specified in section 2(e) of the Cenvat Credit Rules, 2004 i.e there is a restriction on both inputs and input services. 3.0 Issue: Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required, when providing the service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not into .....

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