Jammu & Kashmir services are exempt; apply this when calculating CENVAT credit u/r 6(3) of CENVAT Credit Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Services rendered in Jammu & Kashmir - When there is a statutory definition which is clear and unambiguous, it must be applied regardless of the consequences - the services rendered by the appellant in J&K are exempted services and must be treated as such while computing the ineligible/reversible CENVAT credit under Rule 6 (3) of CCR, 2004.....