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Service Tax - Highlights / Catch Notes

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Reversal of proportionate CENVAT Credit - when the appellant ...


Appellant Challenges Revenue's Demand to Use Different CENVAT Credit Reversal Method u/r 6 Options.

November 19, 2022

Case Laws     Service Tax     AT

Reversal of proportionate CENVAT Credit - when the appellant have categorically agree for the reversal of Cenvat credit by way of opting for option provided under sub-rule (3)(ii), how Revenue can insist that option (3)(i) under Rule 6 should only be followed by the assessee. - AT

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