One of my clients are the service providers of Taxable and Exempt Services and seperate books of accounts are not maintained. To claim Cenvat on account of Input Services we have to follow sub-rule 6(3) and 6(3A). Some of the Input Services are common to both type of services while some are exclusively utilised for taxable or exempt services.
How the cenvat should be claimed in viw of the facts and the legal position?
How the option out of the two alternatives given in sub-rule 6(3) is exercisable?
How the Cenvat Register is to be maintained? Whether it should be Service wise?
Whether any intimation is to be given to the department for the option to be exercised?
CAclubindia
