https://www.taxtmi.com/caselaws?id=372088 The Tribunal upheld the decision of the Adjudicating Authority in a case involving a dispute over the demand for Service Tax and Education Cess. The Tribunal ruled in favor of the respondent assessee, stating that Rule 6(5) of the Cenvat Credit Rules, 2004, allowed full credit utilization without restrictions for services used for both exempted and taxable services. Citing precedent and the non-obstante clause in Rule 6(5), the Tribunal dismissed the Revenue's appeal, finding no justification to interfere with the original order. en-us Wed, 13 Jun 2018 00:00:00 +0530 Tue, 18 Dec 2018 10:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372088 The Tribunal upheld the decision of the Adjudicating Authority in a case involving a dispute over the demand for Service Tax and Education Cess. The Tribunal ruled in favor of the respondent assessee, stating that Rule 6(5) of the Cenvat Credit Rules, 2004, allowed full credit utilization without restrictions for services used for both exempted and taxable services. Citing precedent and the non-obstante clause in Rule 6(5), the Tribunal dismissed the Revenue's appeal, finding no justification to interfere with the original order. Case-Laws Service Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372088