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2014 (7) TMI 895 - AT - Service TaxUtilization of CENVAT Credit for payment of service tax - cenvat credit by the respondents earned on the inputs received for manufacture of excisable goods towards payment of service tax for "Business Auxiliary Service" - Held that:- the respondents are not only a manufacturer of excisable goods but also the provider of output services and both the activities are carried out in the same premises. Respondents are eligible for availment of input credit, they can utilize the cenvat credit available with them either for payment of excise duty on the final products or for payment of service tax on the output services as stipulated in the sub-rule (4) of Rule 3 of CCR 2004. The restrictions on utilization of cenvat credit stipulated in the CCR relates only for specific type of duties i.e. education cess on excisable goods or payment of educational cess on output services. There is no restriction for utilization of common input credit availed on the inputs and also on input services for payment of excise duty or service tax - there is no infirmity in the order of Commissioner (Appeals) in holding that utilization of input cenvat credit availed by the respondents for payment of service tax on the output service of Business Auxiliary Services rendered by them - Decided against Revenue.
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