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2011 (2) TMI 306 - CESTAT, NEW DELHICenvat credit - Since, the applicants are having a common account and they have utilized the entire credit against the output services and have not utilised the credit for clearing manufactured products - As per provisions of Cenvat Credit Rules, no where it is specified that if an assessee is engaged in both activities i.e. manufacturing and providing services, the assessee has to maintain separate cenvat credit account of input/output service - Prima facie, the availing of credit or its utilization cannot be denied - Decided in favour of assessee.
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