https://www.taxtmi.com/caselaws?id=370566 A manufacturer availing small-scale industry exemption under Notification No. 8/2003-CE was not barred from taking CENVAT credit of Service Tax paid on input services. The restriction in the notification applied only to credit relating to duty on inputs used in specified goods, and Rule 3 of the CENVAT Credit Rules, 2004 did not independently prohibit credit on input services merely because SSI exemption was being claimed. As the bar was not expressly extended to input services, denial of credit was unwarranted. The demand, penalty and interest were therefore set aside, and the assessee obtained complete relief. en-us Mon, 12 Nov 2018 00:00:00 +0530 Tue, 20 Nov 2018 07:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370566 A manufacturer availing small-scale industry exemption under Notification No. 8/2003-CE was not barred from taking CENVAT credit of Service Tax paid on input services. The restriction in the notification applied only to credit relating to duty on inputs used in specified goods, and Rule 3 of the CENVAT Credit Rules, 2004 did not independently prohibit credit on input services merely because SSI exemption was being claimed. As the bar was not expressly extended to input services, denial of credit was unwarranted. The demand, penalty and interest were therefore set aside, and the assessee obtained complete relief. Case-Laws Central Excise Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370566