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2022 (5) TMI 430 - AT - Service TaxQuantum of reversal of CENVAT Credit - common input services for taxable as well as exempt services - input service procured in common for providing output service during 2013-14 and 2014-15 that was excluded from levy of tax and for providing cargo handling agency service on which liability was being duly discharged - HELD THAT:- The issue of the denominator to be adopted for computation of proportionate reversal of CENVAT credit has now been settled as also the retrospective applicability of the amended provision in several decisions and no justification is adduced for not following the said decisions. The impugned order has arrived at an incorrect computation. Accordingly, the computation is set aside and matter remanded back to the original authority for a fresh decision that is in consonance with law as judicially determined - Appeal allowed by way of remand.
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