CENVAT Credit Allowed: Rule 6(5) Exempts Mixed Use of Consultancy Services for Taxable and Tax-Free Outputs.

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....Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for providing taxable and tax free output service. Admittedly, in the facts of the present case, appellant have utilised the input consultancy engineering service both for providing tax free output service of passenger transport and taxable output service of consultancy engineering service. - Credit allowed - AT....