Formula under rule 6(3A) includes only total CENVAT Credit on common input services

Toshiba JSW Power Systems Private Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held that total CENVAT credit for the purpose of formula under Rule 6 (3A) is only the total cenvat credit on common input services and will not include CENVAT credit on input / input services exclusively used for the manufacture of dutiable goods.

Facts- The appellant is engaged in trading of spares and accessories of “Turbines”. They are also registered w

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