https://www.taxtmi.com/caselaws?id=464635 Services rendered in Jammu and Kashmir, being outside the territorial scope of Chapter V of the Finance Act, 1994, were not chargeable to service tax and therefore were not "exempted services" for Rule 6 of the Cenvat Credit Rules, 2004. On that basis, the rule's requirements of separate account maintenance and payment at the prescribed percentage did not apply to those services. The Tribunal's view that proportionate credit had already been reversed was also accepted, so no further demand survived. The stated result was that no substantial question of law arose and the revenue challenge failed. en-us Tue, 05 Dec 2023 00:00:00 +0530 Fri, 07 Nov 2025 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464635 Services rendered in Jammu and Kashmir, being outside the territorial scope of Chapter V of the Finance Act, 1994, were not chargeable to service tax and therefore were not "exempted services" for Rule 6 of the Cenvat Credit Rules, 2004. On that basis, the rule's requirements of separate account maintenance and payment at the prescribed percentage did not apply to those services. The Tribunal's view that proportionate credit had already been reversed was also accepted, so no further demand survived. The stated result was that no substantial question of law arose and the revenue challenge failed. Case-Laws Central Excise Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464635