Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1022 - AT - Central ExciseReversal of CENVAT credit - Rule 6 (3A) of CCR - demand on the ground that appellant has not maintained separate accounts for common input services used for manufacture of exempted and dutiable products for the period 2008-2009 and 2009-2010 - Held that: - appellant having reversed the proportionate credit the confirmation of demand of entire credit of input services is unsustainable - The impugned order to the extent of confirming the entire credit on input services is set aside and modified to the extent of sustaining the proportionate credit of ₹ 5,10,346/- along with interest which has been already reversed by the appellant - appeal allowed - decided partly in favor of appellant.
|