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2013 (4) TMI 272 - CESTAT MUMBAIEntitlement to utilize the centralized CENVAT credit account for payment of service tax liability denied - assessee engaged in ‘Commercial or Industrial Construction Service' and ‘Construction of Complex Services' - demand confirmed against assessee - Held that:- As decided in Bharat Heavy Electricals Ltd. Vs. CCE [2012 (4) TMI 197 - CESTAT, MUMBAI] wherein held that the appellant are entitled to utilize centralized Cenvat credit for payment of service tax for the service availed under the category of ‘Commercial or Industrial Service' and ‘Construction of Complex Services'. Non maintenance of separate account of their input/input service received - Held that:- As the appellant has been able to produce showing that they are maintaining separate account for input/input service during the impugned period for providing the taxable/exempted services by them he issue is remanded back to the adjudicating authority to ascertain the fact whether the appellant are maintaining separate account for input/input service for providing the output services.
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