Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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Rule 6(5) of the CENVAT Credit Rules, 2004 allows full credit of service tax on specified input services notwithstanding the restrictions in Rule 6(1) to 6(3), unless the services are used exclusively for exempted goods. The Tribunal treated the disputed maintenance and software-related services as covered by Rule 6(5), so credit could not be denied merely because the services were common to dutiable and exempted production or because separate records were not maintained. It also recognised the retrospective amendment permitting proportionate reversal with interest for common credit disputes pending up to 31.03.2008, and found the department should have considered that relief. The demand, interest and penalty were set aside.
Rule 6(5) of the CENVAT Credit Rules, 2004 allows full credit of service tax on specified input services notwithstanding the restrictions in Rule 6(1) to 6(3), unless the services are used exclusively for exempted goods. The Tribunal treated the disputed maintenance and software-related services as covered by Rule 6(5), so credit could not be denied merely because the services were common to dutiable and exempted production or because separate records were not maintained. It also recognised the retrospective amendment permitting proportionate reversal with interest for common credit disputes pending up to 31.03.2008, and found the department should have considered that relief. The demand, interest and penalty were set aside.
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