CENVAT to be reversed as per rule 6(3) of CCR for common input services used for taxable and exempt service

Kalpakaaru Projects Pvt Ltd Vs Principal Commissioner (CESTAT Delhi) CESTAT Delhi held that in case common input services are used for providing both taxable and exempted services, proportionate amount of CENVAT credit must be reversed as per rule 6(3) of Cenvat Credit Rules, 2004. Accordingly, demand confirmed to that extent. Facts- The appellant is holding service tax centralized registration during the relevant period to provide a variety of services such as interior decoration/designer services, architecture services, manpower recruitment/ supply agency services/ erection, commission and i...