Rule 6(3)(c) Limits Credit Use for Service Tax Payments to 20%, Except for Capital Goods and Rule 6(5) Inputs.

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....Rule 6(3)(c) restricting utilization of credit for payment of service tax on output services to 20% of amount is attracted – but such restriction is not applicable on capital goods credit & service tax credit in respect of 17 input services specified in Rule 6(5) - AT....