Rule 6(3A) proportionately divide the credit taken on common input services and credit attributable to exempted service was denied

National Steel & Agro Industries Limited Vs Principal Commissioner, Central Goods (CESTAT Delhi) Rule 6(3A) proportionately divide the credit taken on common input services and credit attributable to exempted service was denied Conclusion: Rule 6(3A) can only be used to only proportionately divide the credit taken on common input services and deny credit to the extent it is attributable to the exempted service viz., trading. The adjudicating authority had erred in taking the total turnover of traded goods as the value of trading service instead of following Explanation 1(c) to Rule 6 to ca...