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2009 (12) TMI 606 - AT - Service TaxCenvat credit on dutiable goods and traded items - No separate accounts - Rule 6 of the Cenvat Credit Rules - It is clear from the above provisions that the Central Government has power to make rules to provide for credit of duty paid on goods and credit of service tax paid on services used in or in relation to the manufacture of excisable goods - There is no power with the Government to make rules to provide for credit in respect of service tax paid on input services which is used neither in or in relation to manufacture of excisable goods nor for providing taxable output service - the argument of the Ld. Advocate that such credit is available in respect of input service used in relation to traded goods is prima facie not acceptable as neither the existing Rules provide for it nor the Government has power to make such Rules under Section 37(2) of the Central Excise Act, 1944 and Section 94 of the Finance Act, 1994 - Decided against the assessee by way of direction to deposit Rs. 15 Lakhs
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