2024 (9) TMI 920

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..... dh, Advocate for the Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay an amount equal to 6% upon the difference between the sale price and the purchase price of the goods traded when the credit on common input service was availed by appellant such common service was used in the tradin .....

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..... ommissioner of Customs, Central Excise & Service Tax, Kanpur - 2024 (6) TMI 491 Cestat Allahabad * Biochem Pharmaceuticals Industries Ltd. Versus C.C.E. & S.T. Daman. 2021 (10) TMI 1285 Cestat Ahmedabad * M/s. Steel Authority of India Limited Versus Commissioner OF Central Excise & Service Tax, Durgapur 2021 (5) TMI 441 Cestat Kolkata * PI Industries Versus Commissioner OF Central Excise .....

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..... od i.e. from the date of taking credit till the date of reversal of proportionate credit the demand equal to 6% under Rule 6 (3) shall not sustain as held in numerous Judgments, some of the Judgments are cited above by the appellant. 5. Therefore, the demand is not sustainable. Hence the impugned order is set aside. Appeal is allowed. (Pronounced in the open court on 13.09.2024 ) 
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