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2013 (2) TMI 221 - CESTAT MUMBAICENVAT credit of service tax utilized for the payment of Central Excise duty at the time of clearance and manufacture of excisable goods - pre-deposit of amount with interest and penalty - Held that:- As relying upon the Circular issued by DG Audit vide F.No. 381/23/2010/862 dated 30.03.2010 wherein it has been clearly held that once the credit is admissible and taken it forms part of a common pool and a manufacturer who is paying excise duty on the goods manufactured and also is a service tax assessee liable to pay service tax, can utilize the credit available for payment of service tax or excise duty according to this convenience - pre-deposit of dues are waived - stay granted.
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