Reversal of cenvat credit - Rule 6(3A) is applicable only in ...

Case Laws Central Excise

April 20, 2023

Reversal of cenvat credit - Rule 6(3A) is applicable only in such cases where one particular activity either service as a whole or sale of goods as whole is involved apart from independent taxable service/dutiable goods. Here, there are no two activities i.e. exemption service as well as taxable service which involve therefore, in the present case Rule 6(3A) cannot be made applicable. - AT

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Reversal of cenvat credit - Rule 6(3A) is applicable only in ...

Case Laws Central Excise

April 20, 2023

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