https://www.taxtmi.com/article/detailed?id=908 The CENVAT regime juxtaposes a general restriction on using credit for common input services applied to both taxable and exempted outputs with a non obstante provision that allows full credit for specified input service categories unless such services are used exclusively for exempted goods or services. Determination of entitlement turns on factual verification of whether credit on common inputs was actually taken and whether the specified services were exclusively used for exempted activities; absent verification, authorities should reopen adjudication to assess applicability of the non obstante carve out. en-us Mon, 16 Aug 2010 00:00:00 +0530 Thu, 06 Jan 2011 16:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=908 The CENVAT regime juxtaposes a general restriction on using credit for common input services applied to both taxable and exempted outputs with a non obstante provision that allows full credit for specified input service categories unless such services are used exclusively for exempted goods or services. Determination of entitlement turns on factual verification of whether credit on common inputs was actually taken and whether the specified services were exclusively used for exempted activities; absent verification, authorities should reopen adjudication to assess applicability of the non obstante carve out. Articles Service Tax Mon, 16 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=908