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2013 (10) TMI 611 - AT - Central ExciseUtilization of CENVAT Credit - Whether the CENVAT credit of input services required for providing output service could be utilized for payment of excised duty on the goods manufactured by the appellant – Held that:- Rule 3 of the CENVAT Credit Rules, 2004 does not stipulate maintaining separate account as a manufacturer and as a service provider - Third proviso to sub-rule (4) of Rule 3, provides that no credit of the additional duty leviable under sub-section (5) of Section 3 of the Customs Tariff Act, shall be utilized for payment of service tax on any output service, Similar restrictions are in other proviso - there are certain restrictions on the utilization of particular type of duties which are elaborated in sub-rule (b) of Rule 7 of the CENVAT Credit Rules - These restrictions do not cover cross utilization of credit of excise and service tax, as a general proposition. Sr. no. 8 and the Table details the CENVAT credit taken and utilized - In ER-1 return, in Table at Sr. no. 8, in column (9), details about service tax are specifically listed - On careful analysis of the said format, the intention appears to be to permit cross utilization of the credit of excise duty and service tax – Decided in favour of Assessee. Following CCE, Coimbatore vs. Lakshmi Technology and Engg. Industries Ltd. [2011 (2) TMI 1275 - CESTAT, CHENNAI] decided in favor of assessee.
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