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    <title>Service Tax credit in case of manufacturing of exempted as well as dutiable product</title>
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    <description>CENVAT credit for manpower services used in a plant producing exempted goods and a dutiable by product is claimable if the supplier issues separate invoices for services to the by product section; absent separate billing, the manufacturer must follow allocation procedures under Rule 6(1)-6(3) of the CENVAT Credit Rules, 2004. An option elected under sub rule (3) applies to all exempted goods and cannot be changed during the remainder of the financial year (Explanation I).</description>
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      <description>CENVAT credit for manpower services used in a plant producing exempted goods and a dutiable by product is claimable if the supplier issues separate invoices for services to the by product section; absent separate billing, the manufacturer must follow allocation procedures under Rule 6(1)-6(3) of the CENVAT Credit Rules, 2004. An option elected under sub rule (3) applies to all exempted goods and cannot be changed during the remainder of the financial year (Explanation I).</description>
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