TMI Blog2018 (12) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... of such credit. The issue is no more res-integra as has been observed in the Tribunal’s decision in the case of CCE vs. V.M. Salgaonkar & Bros. Pvt. Ltd. [2008 (2) TMI 90 - CESTAT MUMBAI], where it was held that it is undisputed that credit availed is on the service as mentioned in Rule 6(5), the credit of the entire/whole amount of service tax has to be allowed. Appeal dismissed - decided against Revenue. - Appeal No. ST/117/2010 - FO/76633/2018 - Dated:- 13-6-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri S.S. Chattopadhyay, Suptd.(AR) for the Revenue (s) Shri Ravi Raghavan, Advocate and Shri H. Shukla, CA for the Appellant (s) ORDER Per Shri P.K. Choudhary: B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is legal and proper; (ii) Whether by an order passed under Section 86 of the Act, the matter be remanded to the original authority for fresh adjudication for the reasons enumerated in para above mentioned. (iii) Whether the Hon ble CESTAT would like to pass any other order as may deem fit. 3. Ld. Advocate appearing on behalf of the respondent assessee submits that the impugned order has been passed by the ld. Commissioner on the ground that the classification adopted by the respondent assessee was correct. Ld. Commissioner has relied upon the various provisions and circulars issued by the Board and had examined the invoices produced, for arriving at the conclusion. It is his submission that all aspects with regard to taxability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, when they are used for exempted as well as taxable services reg. F.No.137/203/2007-Cx.4 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs Dated: October 1, 2007 Subject : Utilization of Cenvat Credit on specified 17 input services, when they are used for exempted as well as taxable services reg. Please refer to letter F.No.IV/16-385/CCo/MCX-1/2005 dated 5th September, 2005 from the Chief Commissioner of Central Excise, Mumbai-I Zone on the above subject. The CC, Mumbai-I had sought clarification that while sub-rule (5) of Rule 6 of Cenvat Credit Rules, 2004 allows full credit on the 17 specified services (unless they are used for providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the restriction of 20% does not apply, while the restriction applies in all other cases. In conclusion the credit taken in respect of the services can be utilized for payment of service tax without any limit. 3. Aforesaid views of the Board may be communicated to field formations please. (Gautam Bhattacharya) Commissioner (ST) Central Board of Excise Customs 6. We also find that the utilization of credit availed under Rule 6(5) of the Rules shall be allowed in full unless used exclusively for providing exempted services. Further, in cases where the assessee is providing both exempted and taxable output services, there is no restrictions provided by Rule 6(5) of the Cenvat Credit Rules, 2004 for utilization of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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