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2014 (4) TMI 444 - CESTAT AHMEDABADCenvat Credit - Restriction on utilizing the credit upto 20% - Rule 6(3) - Commercial training and coaching services - Exempted activities i.e. documents, applications etc -Held that:- if the provider of the output service avails CENVAT Credit of common input services, then he can utilize only the amount as specified under Rule 6(3)(c). In the case in hand, it is also undisputed that the appellant utilizes the services of courier for his entire business activity. It is also undisputed that the appellant is discharging the Service Tax on the services i.e. commercial coaching services. If that be so, the provisions as reproduced hereinabove would mandate that the appellant is eligible to avail the CENVAT Credit but can utilize only 20% of the same for paying the Service Tax liability on the services rendered by him. In the entire case record, there is no allegation or finding which indicate that the amount which has been confirmed by the lower authorities is the amount which has been utilized by the appellant more than the stipulated 20% under Rule 6(3)(c). In the facts & circumstances of this case, I am of the considered view that entire CENVAT Credit on the common input services i.e. courier services cannot be denied to the appellant - Decided in favour of assessee.
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