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2019 (11) TMI 1647 - CESTAT ALLAHABADRestriction of CENVAT Credit to 20% - non-taxable territory - services provided in the state of Jammu & Kashmir - registered office of appellant and registered office of main contractor for whom the appellants were sub-contractor are in taxable territory - Applicability of Rule 6 of the Taxation of Services (Provided from outside and received in India) Rules 2006 as well as Rule 8 of the Place of Provision of Service Rules, 2012 - HELD THAT:- The provisions of Rule cannot override provisions of Section provided in the Act. There is no dispute that services were provided and consumed in the State of Jammu & Kashmir - Section 64 of Finance Act, 1994 clearly lays down that provisions of Chapter V of Finance Act, 1994 which deals with service tax are not applicable in the State of Jammu & Kashmir. The stand taken by Revenue is not sustainable - Appeal allowed - decided in favor of appellant.
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