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of <h1>Appellate Tribunal allows full credit of service tax on specified categories despite mixed services</h1> <h3>Tidel Park Ltd. Versus Commissioner of Service Tax, Chennai</h3> The Appellate Tribunal CESTAT, Chennai allowed the appeal of the assessee, permitting full credit of service tax paid on taxable services under specified ... Cenvat Credit – input services used in exempted as well as taxable services - 35% upto 10.9.2004 and 20% thereafter - Rule 6 (3) (c) of CENVAT Credit Rules, 2004 - 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 – full credit is allowed to assessee since input services are falling within 17 specified services under rule 6(5) The Appellate Tribunal CESTAT, Chennai ruled that the assessee providing taxable services like 'Mandap Keeper' and 'Health club and Fitness centre', along with non-taxable service of leasing out immovable property, can avail full credit of service tax paid on taxable services specified in 17 categories under Rule 6(5) of CENVAT Credit Rules, 2004. The tribunal set aside the previous order and allowed the appeal, granting consequential relief to the appellants. (2010 (2) TMI 202 - CESTAT, CHENNAI)
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