Service tax credit entitlement clarified: credit allowed when input and output services fall in same category. Service tax credit is allowed to an output service provider for service tax paid on input services used in relation to rendering taxable output services, subject to documentary evidence, payment of value and tax, the matching of input and output service categories, restrictions where output services are exempt or non-taxable, requirements to maintain separate accounts or accept prescribed limits if accounts are not maintained, limitations on telephone connections, rules on utilisation and prohibition of refunds, transferability on specified transfers of establishment, recordkeeping and return filing, and recovery provisions for wrongly availed credit.