Cenvet credit transfer

Nice Question,

Kindly refer rule 10 of cenvat credit rules for greater clarity.

10(1) if the factory is transferred, or there is a change in ownership or on account of sale/merger/amalgamation/LEASE/ or transfer to a JV (WITH THE SPECIFIC PROVISION FOR TRANSFER OF LIABILITIES) then cenvat credit UNUTILISED is transferred

10(2) for service providers...same details as above..

10(3)credit available if- if input/capgoods are also transferred with the business premise or factory and they are accounted for to the satisfaction of AC/DC 

P.S

My opinion- if there is a doubt-

Rule 10(3) is to be read without prejudice to the availibility of credit of input service, taking cognisance of the fact that rule 10(1)/(2) refer to cenvat credit as a whole.