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2019 (12) TMI 1496 - AT - Central ExciseCENVAT Credit - allegation is that input services received for use in or in relation to the final Products, cannot be utilized by the appellant for dis-charging its Service Tax liability - HELD THAT:- This Bench of the Tribunal in M/S VEDANTA ALUMINIUM LTD. VERSUS COMMR. OF CENTRAL EXCISE, CUSTOMS & S. TAX, BBSR II [2018 (5) TMI 2060 - CESTAT KOLKATA] had decided in favour of the appellant-assessee. The Tribunal held that 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 - decided in favor of appellant.
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