2017 (12) TMI 902

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....DER Per: S.K. Mohanty The brief facts of the case are that the appellant is registered with service tax department for providing taxable services, categorised under Management Consultant Service and advertising service. During the course of audit of the books of account in the appellant's company, the service tax department observed that for the period December, 2004 and January, 2005, the a....

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....pellant provides both taxable as well as exempted services and entitled for the benefit of sub-rule (5) of Rule 6 ibid in respect of certain taxable services used for providing both the category of service. He submits that the maintenance or repair service, management consultancy service and security agency service are categorised under Rule 6(5) ibid for the purpose of availment of the entire amo....

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....es. Such sub-rule has notified 17 categories of services to fall under its purview. Management, maintenance or repair service, business consultancy service and security service are categorised under Rule 6(5) for the purpose of getting the benefit of availment of the entire Cenvat credit. Thus, in view of the provisions of sub-rule (5) of Rule 6 of the rules the appellant will be entitled for the ....