TMI Blog2019 (6) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ge Pvt. Ltd. [ 2011 (4) TMI 969 - KARNATAKA HIGH COURT ] where it was held that once the entry was reversed, it is as if that the Cenvat credit was not available - demand set aside. CENVAT Credit - common input services which were utilized in dutiable and exempted output services - HELD THAT:- Since the Cenvat Credit of ₹ 1,22,561/- was reversed on 29.12.2015, before utilizing the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant Shri Pawan Kumar Singh, Superintendent, Authorised Representative for the Respondent ORDER After hearing both the sides duly represented by ld. Advocate Shri Kartikeya Narain appearing on behalf of the appellant ld. Superintendent Shri Pawan Kumar Singh appearing on behalf of the Revenue, I note that there are two issues involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is confirmed under Sub-rule (3) of Rule 6 of Cenvat Credit Rules, 2004 stating that the said Cenvat Credit of ₹ 1,22,561/- was availed on such input services which were utilized in dutiable and exempted output services and 6% of the value of output service was ₹ 7,26,327/- which was confirmed. Since the Cenvat Credit of ₹ 1,22,561/- was reversed on 29.12.2015, before utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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