TMI Blog2012 (10) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ices.- As decided in case of [FORBES MARSHALL PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, FUNE 2010 (6) TMI 230 - CESTAT, MUMBAI], there is no provision in CENVAT Credit Rules, 2004, for segregation of input services utilized in manufacture or to provide output service. - in favour of assessee. - ST/685 of 2011-MUM - S/828/2012/CSTB/CJ and A/492/2012/CSTB/CJ - Dated:- 21-5-2012 - ASHO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are not maintaining a separate account in respect of input/input services utilized in the manufacture of final product and used in providing the output services therefore, they are not entitled for input service credit availed by them. A show-cause notice was issued to the appellants demanding service tax on credit earned on input/input services and CENVAT credit taken on inputs/input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on any output services provided that while paying duty of excise or service tax, as the case may be, the CENVAT credit shall be utilized only to the. extent such credit is available on the last day of the month or quarter, as the case may be, for payment of duty or tax relating to that month or the quarter, as the case may be. 6. It is not disputed that the appellant has availed cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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