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The Commissioner of Central Excise, Pune-I Versus M/s. S.S. Engineers

Cross utilization of the credit on excuse duty and service tax denied - Held that:- The accounts are maintained in relation to payments of both levies. Even that does not present any difficulty once the Revenue has issued a circular to guide the offi .....

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to the conclusion that there are certain restrictions on the utilization of particular type of duty and for that purpose it has relied on Rule 7 of CENVT Credit Rules. A reference to that also does not vitiate the impugned order inasmuch as Rule 7 st .....

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nces, the cross utilization of credit on goods and services being not covered by any restrictive provision, leave alone any prohibition or embargo, the Tribunal's order does not call for any interference. The interpretation placed on the Rule is a pr .....

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d Mr. Jas Sanghavi i/by M/s. PDS LegalORDER PC : 1. Though Mr.Bhate appearing for the Revenue would try to persuade this Court and to the best of his ability that the Tribunal's order raises a substantial question of law, we are not ready to ente .....

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and service tax. That is how the CENVAT Rules, 2004 and particularly the rules referred by the Tribunal in paragraph 5 of its order are worded. 3. Ordinarily an interpretation of a rule and in the light of a substantive legislation on Central Excise .....

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rvice tax on the input service availed of. While availing of that credit, the cross utilization is not ruled out, leave alone barred or prohibited. That is how CENVAT credit rules have been analyzed. Rule 3(1) of the Rules provides that the manufactu .....

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xcise, other duties and service tax leviable under Section 66 of the Finance Act, 1994 and thereafter with effect from 18 April 2006, service tax leviable under Section 66A of the said Act. If these are various duties of which credit can be availed o .....

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ion to payments of both levies. Even that does not present any difficulty once the Revenue has issued a circular to guide the officers. That circular, a copy of which is handed over to us and contained in the compilation at page 36, is dated 30 March .....

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