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Cenvat credit rule 7 query

This query is : Resolved 

27 January 2016 Please refer the circular and then ans my q
https://indiabudget.nic.in/budget2014-2015/ub2014-15/cen/cirst178414.pdf

In the example given of distribution of credit among A B C & D, credit has been distributed to Unit C which is "exclusively" engaged in providing exempted services.

But in Rule 7 it is mentioned that "Credit of service tax attributable to service used in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed"

Then why credit is distributed to C?

10 March 2016 Please note in Budget 2015 Rule 7 has been amended..
With respect to old provision ..credit is distributed to C since that much credit is not eligible ..


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