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Cenvat Credit of ITC attributable to taxable output & use of Formula
Case Law Details
- Case Name
- Dell International Services India Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Dell International Services India Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Bangalore)
The issue under consideration is whether ITC attributable to taxable output included in formula of determining ITC of exempted goods or services?
Rule 6 of Cenvat Credit Rules was re-drafted, particularly Rule 6(iii) which is as follows:
(i) No credit of inputs or input services used exclusively in manufacture of exempted goods or for provision of exempted services shall be available;
(ii) Full credit of input or input services used exclusively in final products excluding exempted goods or output services exclu...
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