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2019 (8) TMI 1188 - CESTAT MUMBAICENVAT Credit - common inputs used in taxable as well as exempt service - non-maintenance of separate records for trading spare parts of helicopter and sale of scrape, being considered as exempted service - Proviso 6(3)(b) of the CENVAT Credit Rules 2004 - HELD THAT:- This order is erroneous for the reason that appellant was not provided with the opportunity to exercise either of the two options of Rule 6 though it was willing to go for proportional reversal that would have substantially reduced the demand. However, having regard to the fact that trading, being not a service, reversal of proportionate credit is uncalled for. Appeal allowed - decided in favor of appellant.
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