https://www.taxtmi.com/caselaws?id=76275 Cenvat credit of service tax on GTA services used to procure raw materials for both exempted and dutiable goods could not be denied because Rule 6(5) permits denial only where the service is used exclusively for exempted goods or exempted services, and no exclusive use was found. Credit on input services also did not have to be reversed when the related inputs were removed as such, because Rule 3(5) provides reversal only for inputs or capital goods removed as such and contains no corresponding reversal provision for input service credit. The revenue challenge failed and the credit was sustained. en-us Wed, 22 Jul 2009 00:00:00 +0530 Tue, 31 Aug 2010 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76275 Cenvat credit of service tax on GTA services used to procure raw materials for both exempted and dutiable goods could not be denied because Rule 6(5) permits denial only where the service is used exclusively for exempted goods or exempted services, and no exclusive use was found. Credit on input services also did not have to be reversed when the related inputs were removed as such, because Rule 3(5) provides reversal only for inputs or capital goods removed as such and contains no corresponding reversal provision for input service credit. The revenue challenge failed and the credit was sustained. Case-Laws Service Tax Wed, 22 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76275