Case Law Details
Case Name : Commissioner of Central Excise And Service Tax Vs Indian Oil Corporation Ltd. (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Commissioner of Central Excise And Service Tax Vs Indian Oil Corporation Ltd. (Calcutta High Court)
Calcutta High Court held that by availing only 85% of credit on common input service, obligation under rule 6(2) of Cenvat Credit Rules, 2004 (CCR) is fulfilled.
Facts- The moot question involved in these appeals is whether the respondent has fulfilled his obligation under Rule 6(2) of the Cenvat Credit Rules, 2004 by taking only 85% of the credit on the common input service
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