Budget 2017 - A quick look at ST exemptions and CCR, 2004

Sir, i appreciating the good info provided.
(1) At A(5) it is stated that 'Wherever, value of land is not identifiable, the value shall be considered as 25% or 30% as applicable (instead of 40%). Under 2A(ii), are there again two options available like one by reducing land value (if available) from gross amount and pay ST on the 40% of the balance amount and second option to pay ST on 25%/30% of the gross value (inclusive of land value) in tune with sl.12 of 26/2012-ST.
(2) At B(1) it is mentioned that 'This would result in inclusion of Service fee into the Exempted Turnover for the purpose of calculating your CENVAT eligibility ratio under Rule 6(3) of CCR, 2004 which will effectively reduce your eligibility'. I think both services exempted under ME and services listed under Sec 66D are exempted services only. Then how it alters the liability under Rule 6(3).
Thanking you Sir,
Mallikarjun Reddy.C

mallikarjun reddy c 02/02/2017