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2009 (2) TMI 91 - AT - Service TaxAssessee telegraph service provider also providing some non-taxable service such as “inter-connectivity services”, “roaming service” and “infrastructure use service” – assessee is to be held as providing certain “exempted service” - hence R. 6(3)(c) restricting utilization of credit for payment of service tax on output services to 20% of amount is attracted – but such restriction is not applicable on capital goods credit & service tax credit in respect of 17 input services specified in R. 6(5)
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