CENVAT Credit - common inputs and input services - the various ...

Assessees can choose their preferred option under CENVAT Rule 6; Revenue cannot enforce Rule 6(3) for exempted services.

July 22, 2022

Case Laws     Service Tax     AT

CENVAT Credit - common inputs and input services - the various options under Rule 6 are options given to the assessee and the Revenue cannot choose one of the options and force it upon the assessee. Even if the assessee is rendering exempted services or manufacturing exempted goods and using common input services no demand can be sustained under Rule 6 (3) as this is only one of its options available to assessee to fulfill its objection. - AT

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