Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 151 - AT - Central ExciseCENVAT credit - taxable as well as exempt services - trading activity - Rule 6 (3) of CCR 2004 - the appellant contended that they have already reversed the proportionate credit involved in respect of exempted activities - Held that: - If an assessee has reversed the cenvat credit attributable to the input services used for trading activity, the provisions of Rule 6 (3) would not be applicable - it is required to be verified that the amount reversed by the assessee is correct or not - matter on remand. CENVAT credit - copper strip cleared directly to the premises of their buyers located in SEZ area - Held that: - The use of the copper strips is required to be ascertained i.e. whether the assessee's factory or in the SEZ factory - Inasmuch as the facts are not clear, the matter remanded to the original adjudicating authority. Appeal allowed by way of remand.
|