Utilization of CENVAT Credit - appellant utilize 20% of the same ...

Appellant's Claim to Unutilized CENVAT Credit Valid After All Services Became Taxable Per Rule 6(3) Interpretation.

June 20, 2019

Case Laws Service Tax AT

Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were providing both taxable as well as exempted services - after 1.4.2008 all service became taxable - appellants claim to the unutilised credit is correct on merits as existing Rule 6(3) of the Cenvat Credit Rules does not explicitly bar the utilization of the accumulated credit

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Utilization of CENVAT Credit - appellant utilize 20% of the same ...

Appellant's Claim to Unutilized CENVAT Credit Valid After All Services Became Taxable Per Rule 6(3) Interpretation.

June 20, 2019

Case Laws Service Tax AT

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