2012 (12) TMI 702

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..... rvices and exempted service – As per AO assessee entitled to utilize the credit only to the extent of 25% of the service tax on the taxable input service as per Rule 6(3) (c ) of the CCR, 2004 – Assessee argued that he had paid the duty in respect of the taxable services provided to SEZ unit – Held that:- As the assessee paid the duty in respect of taxable service provided to SEZ units and are not .....

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..... ant is not maintaining separate records of receipt and utilization of input services and the applicants provided the same services to the SEZ units by claiming the benefit of exemption notification, therefore, the applicants are entitled to utilize the credit only to the extent of 25% of the service tax on the taxable input service as per Rule 6(3) (c ) of the Cenvat Credit Rules, 2004. 3. The c .....

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