Rule 6 of CENVAT Credit Rules is clearly designed to deny partial credit of CENVAT credit taken on inputs/input services used in exempted goods and services

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Last updated: 15 March 2021
Quick Summary
This judgement concerns Honda Cars India Ltd's appeal against a demand for CENVAT credit reversal. The company engaged in taxable activities (packing/labelling) and non-taxable trading of dyes. As they didn't maintain separate records, they opted to pay CENVAT credit as per Rule 6(3A) of the CENVAT Credit Rules, 2004, calculating reversals based on a prescribed formula.

Court :
Commissioner of Central Taxes (Appeals) Jaipur]

Brief :
This appeal has been filed by M/s. Honda Cars India Ltd against demand of reversal of CENVAT Credit in terms of Rule 6(3A) of the CENVAT Credit Rules, 2004.

Citation :
Excise Appeal No. 54157 of 2018

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1999
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3499
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4999
(Excl. of GST ₹899)

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