9911796707
TMI Blog2008 (2) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of service tax has to be allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... then too the assessee could only take the credit and was not allowed to utilize the same. Examining the first argument and studying the relevant sections, it is seen that in the present case Rule 6 (3) is not the relevant rule to be applied since it has been admitted by the department also that the services on which the credit had been taken are amongst 17 services mentioned under Rule 6 (5). Once I come to Rule 6 (5) the important portion here is the word "not withstanding". The very use of this word means that Rule 6 (3) is not applicable for the input services mentioned under Rule 6 (5). In fact in para 9, the adjudicating authority himself has said that "it is clear that a service provider, who provides taxable and exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng or utilization, so the credit is allowed to both taken and utilized". 6. It can be seen from the above reproduced portion of the order that the Commissioner (Appeals) has correctly come to the conclusion that credit of the service tax paid on the services as enumerated under Rule 6 (5) of the Cenvat Credit Rules 2004 are to be allowed. It can be noticed that Rule 6 (5) starts with a non-obstante clause "notwithstanding", which would indicate that the provisions of Rule 6 (3) are not applicable for the provisions of Rule 6 (5) of Cenvat Credit Rules, 2004. If it is undisputed that the service tax credit availed is on the service as mentioned in Rule 6 (5), the credit of the entire/whole amount of service tax has to be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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