Cenvat credit of entire input service available even if portion of service is used in manufacture of exempt goods

Commissioner of Central Excise & Service Tax Vs DCW Ltd (CESTAT Mumbai) CESTAT Mumbai held that rule 6(5) of Cenvat Credit Rules, 2004 provides for availment of entire amount of credit of input services even though certain portion must have been used in manufacture of exempted goods. Facts- A limited issue arises in this appeal of Revenue against order of Commissioner of Central Excise (Appeals) which, on appeal of M/s DCW Ltd against order of original authority denying retention of credit of ₹ 34,30,643, ₹ 39,92,426 and ₹ 17,41,354 taken under rule 3 of CENVAT Credit Rules, 2004 equ...