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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Clarification on Rule 6: Restrictions on Cenvat Credit for Services Related to Capital Goods in Mixed Supply Settings.</h1> Rule 6 of the Cenvat Credit Rules, 2004, imposes restrictions on availing Cenvat credit for manufacturers and service providers dealing with both dutiable and exempted goods or services. It has been clarified that credit on input services related to capital goods, such as GTA, erection and commissioning, maintenance, and insurance, is restricted, regardless of their relation to capital goods. Misconceptions about unrestricted credit for such services are addressed, advising Trade & Industry Associations to inform members about the rule's applicability to ensure compliance.