Sify Technologies Ltd vs Ltu Chennai on 27 February, 2023
She has
also drawn our attention to the decision of this Tribunal in the
appellant's own case Sify Technologies Ltd. Vs. Commissioner of
Service Tax, LTU, Chennai vide Final Order No. 42327/2018 dated
30.8.2018 reported in 2019 (370) ELT 977 (Tri. Chennai) wherein the
Tribunal has held that they cannot opt for Rule 6(2) and 6(3) of
CENVAT Credit Rules, 2004 concurrently. Such procedure is against
basic principles of Rules and is legally barred under sub-rule (1).