Entire Cenvat credit cannot be disallowed for part wrong availment

Wrong availment of part credit canot result in disallowance of  Brief of the case: The Chennai bench of CESTAT in case of Sify Technologies Ltd. held that merely because assessee has not reverse credit attributable to provision of exempted services would not disentitle it to claim credit which is otherwise available in respect of input services used in provision of taxable services.  Facts of the case: The assessee was engaged in providing taxable as well as exempted services. During the course of audit revenue observed that service department (receiving input services) has distributed th...