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 with the Service Tax Commissionerate. During the course of audit of accounts of the appellant and scrutiny of the invoices, ...