https://www.taxtmi.com/caselaws?id=255893 A non-taxable export cargo handling activity may still be treated as an exempted service under Rule 2(e) of the Cenvat Credit Rules, 2004, because services on which no service tax is leviable are covered within that definition. Where separate accounts are not maintained, the Rule 6 restriction on Cenvat credit utilisation applies, and the dispute also addresses rejection of bona fide belief and extended-period objections. The note further explains that interim protection can be calibrated by limiting immediate compliance to the interest attributable to excess credit use while staying recovery until that payment is made. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 29 Jan 2015 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255893 A non-taxable export cargo handling activity may still be treated as an exempted service under Rule 2(e) of the Cenvat Credit Rules, 2004, because services on which no service tax is leviable are covered within that definition. Where separate accounts are not maintained, the Rule 6 restriction on Cenvat credit utilisation applies, and the dispute also addresses rejection of bona fide belief and extended-period objections. The note further explains that interim protection can be calibrated by limiting immediate compliance to the interest attributable to excess credit use while staying recovery until that payment is made. Case-Laws Service Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255893