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    <title>Utilization of cenvat credit</title>
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    <description>Whether CENVAT credit from taxable services other than construction may be applied to pay service tax on construction under abatement is disputed: one view cites a proviso purportedly prohibiting credit of service tax on input services used in taxable services, while another describes CENVAT credits as pooled and generally usable to discharge service tax across services, except for an exclusion stated for GTA.</description>
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      <title>Utilization of cenvat credit</title>
      <link>https://www.taxtmi.com/forum/issue?id=3826</link>
      <description>Whether CENVAT credit from taxable services other than construction may be applied to pay service tax on construction under abatement is disputed: one view cites a proviso purportedly prohibiting credit of service tax on input services used in taxable services, while another describes CENVAT credits as pooled and generally usable to discharge service tax across services, except for an exclusion stated for GTA.</description>
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