Non-filing of intimation under Rule 6 of CCR is only procedural and assessee can’t be forced to pay 7% of the value of Exempted Services: CESTAT [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Chennai Bench held that eligibility for refund after reversal or paying of proportionate credit on exempted services by applying for the procedure under Rule 6(3)(i) of the Cenvat Credit Rules, 2004. The appellant, M/s.Rockey Marketing (Chennai) Pvt. Ltd. had entered into a Business Solutions Agreement and another […]

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