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2018 (5) TMI 1303 - AT - Service TaxCENVAT credit - demand of 6% of the value of the exempted service - assessee reversed the proportionate CENVAT credit - Held that: - the appellant has reversed the proportionate CENVAT credit on 22/02/2016 before the adjudication order was passed - Though the appellant has submitted that he has submitted the detailed worksheet relating to his trading activity and has also disclosed everything in their return, but the authorities have not considered this aspect at all. This case needs to be remanded back to the original authority for the purpose of verification whether the appellant has reversed the proportionate credit as per Rule 6(3) of the CCR, 2004 - appeal allowed by way of remand.
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