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Appellant's Claim to Unutilized CENVAT Credit Valid After All Services Became Taxable Per Rule 6(3) Interpretation.

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....Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were providing both taxable as well as exempted services - after 1.4.2008 all service became taxable - appellants claim to the unutilised credit is correct on merits as existing Rule 6(3) of the Cenvat Credit Rules does not explicitly bar the utilization of the accumulated credit....

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Appellant's Claim to Unutilized CENVAT Credit Valid After All Services Became Taxable Per Rule 6(3) Interpretation.