2014 (1) TMI 147

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..... ice Tax paid by the service provider who provided the Commercial and Industrial Construction services - Interpretation of provisions of Rule 6(5) of Cenvat Credit Rules, 2004 - Held that:- It can be seen from the above reproduced rule that it was amended w.e.f. 1-4-2011, credit of the services in question in the appeals in hand, were falling under the category of (zzq) i.e. Commercial and Industri .....

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..... ue involved in these two Stay Petitions is same and is in respect of very same assessee, we dispose the same by a common order. 3. Heard both sides and perused the records. 4. The period involved in these cases is from 1-4-2008 to 31-3-2011. Both the lower authorities have held that the appellant herein is ineligible to avail the Cenvat credit of the Service Tax paid by the service pro .....

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..... exempted services." 5. It can be seen from the above reproduced rule that it was amended w.e.f. 1-4-2011, credit of the services in question in the appeals in hand, were falling under the category of (zzq) i.e. Commercial and Industrial Construction services. The restriction of provisions of Rule 6(5) of Cenvat Credit Rules, 2004 was only that if these services are used exclusively in or in .....

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