TMI Blog2014 (8) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to use 20% of the Cenvat credit of service tax availed in respect of inputs and input services. Extended period of limitation - Held that:- Even though prior to the period March 2007, the inter-connectivity services were not taxable but the same have to be treated as 'exempted services', in the light of definition given in Rule 2(e) of the Cenvat credit Rules, 2004, and the provisions of Rule 6(3)(c) of Cenvat credit Rules, 2004 would get attracted. demand in the present case relates to the period 01.10.05 to 31.05.07 and the show cause notice stands issued on 05.03.09, by invocation of the longer period of limitation. In the decision of the Idea Cellular [2009 (2) TMI 91 - CESTAT NEW DELHI], relied upon by the revenue the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts and input services consumed in providing taxable as well as exempted services as required to be maintained by them under Rule 6(2) of the Rules. 3. Rule 3 of the Rules stipulates that a provider of taxable service is allowed to take credit of specified duties and service tax paid on any input, input service or capital goods received in the premises of the provider of output service on or after 10th day of September, 2004. The Rule 6(3) of the Rules envisages that where a provider of output service avails of Cenvat credit in respect of any input or input services, provides both taxable as well as exempted services and does not maintain separate accounts in respect of both category of services, then the provider of output service is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er appreciating the submission made by both the sides, I find that the issue is no more res-integra and stands settled in the case of Idea Cellular Ltd. Vs. CCE, Rohtak [2009 (16) STR 712 (Tri-Del)]. The Tribunal has taken note of the definition of 'exempted services' as given in Rule 2 (e) of Cenvat credit rule 2004 and has held that the expression 'exempted services' covers not only the services taxable under Section 66 of the Act, which are fully exempt from service tax by some exemption notification issued under Section 93, but also those services which are not taxable under Section 66 of the Act. In view of the wordings of Rule 2(e) of Cenvat Credit Rules, 2004, the services, in question, have to be treated as 'exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
