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2013 (11) TMI 22 - AT - Central ExciseCenvat Credit - Requirement of Maintaining Separate Account for credit to be utilized in payment of Service Tax and / or Central excise duty - Held that:- There is no need for maintaining separate accounts and the credit of service tax paid by the contractors and utilized for payment of excise duty by the appellant allowed - Following CCE Coimbatore Vs Lakshmi Technology and Engineering Industries Ltd. [2011 (2) TMI 1275 - CESTAT, CHENNAI] - no separate account is required for credit of duty taken on inputs and input services and the assessee was allowed the benefit – Decided in favour of Assessee.
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