<h1>Assessee Wins Appeal: Commissioner Allows Benefits from Both Rule 6(3) and 6(5) of Cenvat Credit Rules 2004.</h1> Rule 6 of the Cenvat Credit Rules, 2004 addresses situations where an assessee provides both taxable and exempted services. Rule 6(3) limits credit to 20% of service tax payable for such cases, while Rule 6(5) allows full credit for certain services used in both taxable and exempted services. Despite the department's attempt to deny benefits under Rule 6(5) alongside Rule 6(3), a recent appeal led to a liberal interpretation by the Commissioner (Appeals), allowing the assessee to benefit from both rules.