https://www.taxtmi.com/forum/issue?id=806 The department's view is that where a service provider follows the option under Rule 6(3), adjustment of unutilised Cenvat balances is not permitted; the suggested administrative approach is to retain the opening Cenvat balance and file a letter with the Department reserving the right to adjust it in future. Export of services is not treated as an exempted service for these purposes, and Cenvat on input services used in export services is eligible for full utilisation. en-us Thu, 05 Jun 2008 18:27:49 +0530 Thu, 23 Jan 2025 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=806 The department's view is that where a service provider follows the option under Rule 6(3), adjustment of unutilised Cenvat balances is not permitted; the suggested administrative approach is to retain the opening Cenvat balance and file a letter with the Department reserving the right to adjust it in future. Export of services is not treated as an exempted service for these purposes, and Cenvat on input services used in export services is eligible for full utilisation. Discussion-Forum Service Tax Thu, 05 Jun 2008 18:27:49 +0530 https://www.taxtmi.com/forum/issue?id=806