2010 (2) TMI 202

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..... not one of 17 categories specified in Rule 6 (5) of CENVAT Credit Rules, 2004 – full credit is allowed to assessee since input services are falling within 17 specified services under rule 6(5) - S/232/07 - 192/2010 - Dated:- 15-2-2010 - Hon'ble Ms.JYOTI BALASUNDARAM, Vice-President Appearance: Shri T.Ramesh Kutty, Auth.Rep. For the Appellants Ms.Indira Sisupal, JDR For the Respond .....

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..... d therefore completely widens the restriction contained in Rule 6 (3) (c). It is not the case of the Revenue that the taxable service on which service tax has been paid is not one of 17 categories specified in Rule 6 (5) of CENVAT Credit Rules, 2004. I, therefore, set aside the impugned order by accepting that the assessees are entitled to entire credit, and allow the appeal with consequential rel .....

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