2008 (7) TMI 314

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....Shri V. Chaudhry, Jt. CDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petitions. 2.1 The applicant renders services covered under Section 65(105)(b); they received certain amounts described as IUC charges, tap out charges, mobile terminating charges and these are claimed by the appellant as charges for non taxable services but the same are consider....

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....al goods does not have such restriction. He also submits that seventeen services specified under Rule 6(5) are treated as a special category and the credit under Rule 6(5) is available 'notwithstanding anything contained Rule 6(1), 6(2) and 6(3)'. As the benefit shall be available unconditionally, importing the restriction in Rule 6(3) to credit made available by Rule 6(5) is not legally correct. ....