https://www.taxtmi.com/caselaws?id=368062 Accommodation service taken with abatement under Notification No. 26/2012, subject to non-availment of credit on inputs and capital goods, was not treated as an exempted service because the relevant credit restriction was complied with. Restaurant service, where valuation was statutorily fixed at 40% under Rule 2C of the Service Tax (Determination of Value) Rules, 2006 and credit on specified inputs was restricted, also did not fall within exempted service under Rule 2(e). On that basis, Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable, and the demand, interest, and penalty were unsustainable. en-us Wed, 08 Aug 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368062 Accommodation service taken with abatement under Notification No. 26/2012, subject to non-availment of credit on inputs and capital goods, was not treated as an exempted service because the relevant credit restriction was complied with. Restaurant service, where valuation was statutorily fixed at 40% under Rule 2C of the Service Tax (Determination of Value) Rules, 2006 and credit on specified inputs was restricted, also did not fall within exempted service under Rule 2(e). On that basis, Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable, and the demand, interest, and penalty were unsustainable. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368062