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    <title>CENVAT Credit: Services to Jammu and Kashmir not taxable u/s 64, Finance Act 1994, not deemed exempt.</title>
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    <description>CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&amp;K are not liable to service tax, as Section 64 of Chapter V of Finance Act, 1994 excludes the applicability of service tax to the state of Jammu and Kashmir, these services are neither taxable nor exempted. The services provided to non-taxable territory cannot be considered as exempted service. - AT</description>
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      <description>CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&amp;K are not liable to service tax, as Section 64 of Chapter V of Finance Act, 1994 excludes the applicability of service tax to the state of Jammu and Kashmir, these services are neither taxable nor exempted. The services provided to non-taxable territory cannot be considered as exempted service. - AT</description>
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