TMI Blog2014 (4) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... visions 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. - Appeal No.ST/183/2012-SM - Order No. A/10541/2014 - Dated:- 4-4-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I reproduce the said sub-rule below:- Obligations of manufacturer of dutiable and exempted goods and provider of taxable and exempted services: 6.(1) The CENVAT Credit shall not be allowed on such quantity of input or input service which is used in the manufacture of exempted goods or exempted services, except in the circumstances mentioned in sub-rule (2): Provided that the CENVAT Credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules, 2002, on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty under the provisions of that Rule. (2) Where the manufacturer or provider of output service avails of CENVAT Credit in respect of any inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant 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 appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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