Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1456 - AT - Service TaxDemand of service tax - Availment of CENVAT Credit - Beneft of Notification No. 30/2004-CE & 29/2004-CE both dt. 09/07/2004 - Business auxiliary services - Cross utilisation of credit on inputs and input services by the same manufacturer - Whether the appellant is doing both the activities of manufacturing dutiable goods and providing dutiable services - Held that:- after reversal of credit of inputs lying in the appellants factory premises on 01.07.2007 there was still unutilised credit in appellant’s cenvat credit account. Which can be on account of cenvat credit accumulated and lying with the appellant with respect to capital goods received by the appellant Once appellant is undertaking the activity of manufacturing of excisable goods and clearing a part of it on payment of duty and also paying service tax on the service rendered by the appellant the cenvat credit lying in the cenvat credit account can be utilised for payment of both the Central Excise duty and the service tax liability as Rule 3(1) & 4 of the Cenvat Credit Rules clearly prescribes that cenvat credit taken by the appellant can be used for payment of tax for any service - Decided in favour of assessee.
|