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2012 (10) TMI 335 - AT - Service TaxCenvat Credit - utilization for payment of duty of excise as well as payment of service tax - Held that:- No need for one to one co-relation of CENVAT credit availed on input services towards payment of output services.- As decided in case of [FORBES MARSHALL PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, FUNE 2010 (6) TMI 230 - CESTAT, MUMBAI], there is no provision in CENVAT Credit Rules, 2004, for segregation of input services utilized in manufacture or to provide output service. - in favour of assessee.
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