Demand under Rule 6(3) of CCR not Sustainable on Reversal of Cenvat Credit on Input Services to Exempted Services: CESTAT [Read Order]

Demand under Rule 6(3) of CCR - Reversal of Cenvat Credit - Input Services - Exempted Services CESTAT - CCR - Cenvat Credit - excisen - customs - service tax - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the demand under Rule 6(3) of Cenvat Credit Rules, 2004 (CCR) not sustainable on reversal of cenvat credit on input services to exempted services. The issue involved in the present case is that whether the appellant, Magnam Netlink Private Ltd,…

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