2023 (9) TMI 299 - CESTAT AHMEDABAD

Utilization of CENVAT Credit from the common pool of Cenvat credit - input and inputs service related to manufacturing of goods for payment of service tax on output service when the assessee is involved in both manufacturing as well as service providing - HELD THAT:- This issue is no more res-integra as the same haz been decided in various decisions which have been considered in the judgment in the case of COMMISSIONER OF CENTRAL EXCISE, NASHIK VERSUS GRAPHITE INDIA LTD. [2017 (2) TMI 155 - CESTAT MUMBAI], where it was held that the respondent has rightly paid the service tax from a common pool of Cenvat credit.

Thus, the issue is no more res-integra as it has been decided that utilisation of credit for payment of service tax is permissible. Therefore, the demand in the present case cannot be sustained - impugned order set aside - appeal allowed.