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2018 (5) TMI 2060 - AT - Central ExciseUtilization of from the common pool account towards discharging their service tax liability - HELD THAT:- The appellants are engaged in the manufacture of excisable goods and also providing various services for which they are also registered with the Service Tax Department. The appellant has availed cenvat credit on inputs, capital goods and also input services and maintained a common account/Register, while discharging excise duty on the clearance of finished goods also service tax on output service, they utilized the cenvat credit from the input common pool account. When the amount was utilized from the common pool account, then cenvat credit is eligible. Appeal allowed.
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