Applicability of Rule 5 and 6 of CENVAT CREDIT RULES - export and domestic services , Service Tax

[Samir Aggarwal]

if service provider who is providing both export and domestic services in and but not providing any exempted services in India, then whether he be restricted to Rule 5 of Cenvat Credit Rule, 2004 (so that he can escape the provision of maintaining separate books of account), or Rule 6 will apply to him.

Posts / Replies

[S Gupta]

In your case provisions of Rule 5 would prevail over the provisions of Rule 6. He can escape from maintaining separate books of accounts and utilize the credit of belongs to export of services towards other taxable service subject to the contitions of Rule 5