Can input tax credit can be claimed even no taxable services provided

Thank u so much sir,

sir can you please guide me the rule or provision kindly

Please read the following extracts of Rule 6 of Cenvat Credit Rules 2004

The CENVAT credit shall not be allowed on such quantity of input as is used in or in relation to the manufacture of exempted goods or for provision of exempted services or input service as is used in or in relation to the manufacture of exempted goods and their clearance upto the place of removal or for provision of exempted services and the credit not allowed shall be calculated and paid by the manufacturer or the provider of output service, in terms of the provisions of sub-rule (2) or sub-rule (3), as the case may be :

―(2) A manufacturer who exclusively manufactures exempted goods for their clearance upto the place of removal or a service provider who exclusively provides exempted services shall pay the whole amount of credit of input and input services and shall, in effect, not be eligible for credit of any inputs and input services.

Thans a lot sir for your valube time and guidance

Welcome ANIL PASUPULETI  !!!!