https://www.taxtmi.com/caselaws?id=76577 A taxable service falling within the 17 specified categories under Rule 6(5) of the CENVAT Credit Rules, 2004 qualifies for full CENVAT credit because that provision operates as a non obstante clause. The general restriction in Rule 6(3)(c) does not apply where the service is covered by Rule 6(5), even if the service is not used exclusively for exempted services. As the services in question were not shown to be outside Rule 6(5), full credit was available to the assessee. en-us Mon, 15 Feb 2010 00:00:00 +0530 Mon, 06 Sep 2010 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76577 A taxable service falling within the 17 specified categories under Rule 6(5) of the CENVAT Credit Rules, 2004 qualifies for full CENVAT credit because that provision operates as a non obstante clause. The general restriction in Rule 6(3)(c) does not apply where the service is covered by Rule 6(5), even if the service is not used exclusively for exempted services. As the services in question were not shown to be outside Rule 6(5), full credit was available to the assessee. Case-Laws Service Tax Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76577