Appellate Tribunal allows full credit of service tax on specified categories despite mixed services

The Appellate Tribunal CESTAT, Chennai allowed the appeal of the assessee, permitting full credit of service tax paid on taxable services under specified categories, despite providing both taxable and non-taxable services. The tribunal overturned the previous decision and granted consequential relief to the appellants. (2010 (2) TMI 202 - CESTAT, CHENNAI)

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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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