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2021 (5) TMI 441 - AT - Central ExciseCENVAT Credit - common inputs and input services attributable to exempted goods and goods having nil rate of duty - HELD THAT:- The issue involved in the present case is no longer res integra. The Hon’ble Telengana High Court, in M/S TIARA ADVERTISING VERSUS UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [2019 (10) TMI 27 - TELANGANA AND ANDHRA PRADESH HIGH COURT], has held that in the event the assessee is found to have availed Cenvat credit wrongly, Rule 14 of the Cenvat Credit Rules empowers the Authority to recover such credit which had been taken or utilized wrongly, along with interest and that the statutory scheme does not vest the Revenue authorities with the power of choice under, inter alia, Rule 6(3)(i) of the Cenvat Credit Rules. This decision has been followed by the Division Bench of this Tribunal in the case of M/S TATA STEEL LTD. VERSUS CCEX. & S. TAX, JAMSHEDPUR [2020 (7) TMI 698 - CESTAT KOLKATA]. It has been held therein that the demand confirmed under Rule 6(3)(i) of the Cenvat Credit Rules by the Adjudicating Authority/Commissioner (Appeals) by choosing such option in the show cause notice cannot be sustained. In the instant case also it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule 6(3)(ii) read with Rule 6(3A)(c) of the Cenvat Credit Rules - appeal allowed - decided in favor of appellant.
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