https://www.taxtmi.com/caselaws?id=148491 Rule 6(5) of the Cenvat Credit Rules, 2004, which contains a non obstante clause, permits full credit of service tax on specified input services even where separate accounts are not maintained, and it operates independently of the general restriction in Rule 6(3)(c). Where the service falls within the enumerated category and is not used exclusively for exempted goods or exempted services, 100% Cenvat credit remains available. On that construction, the demand for service tax, interest, and penalties lacks foundation and cannot survive once credit is admissible. en-us Fri, 17 Jul 2009 00:00:00 +0530 Mon, 29 Apr 2013 11:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148491 Rule 6(5) of the Cenvat Credit Rules, 2004, which contains a non obstante clause, permits full credit of service tax on specified input services even where separate accounts are not maintained, and it operates independently of the general restriction in Rule 6(3)(c). Where the service falls within the enumerated category and is not used exclusively for exempted goods or exempted services, 100% Cenvat credit remains available. On that construction, the demand for service tax, interest, and penalties lacks foundation and cannot survive once credit is admissible. Case-Laws Service Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148491