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TMI Blog2007 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 2. The respondents are engaged in the activity of manufacture as well as they are output service providers. In the impugned order, the Commissioner (Appeals) held that the respondents are entitled for Cenvat credit of manufacturing activity for utilization towards payment of Service Tax. The Revenue is cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 1994. Though Cenvat Credit Rules, 2004 are applicable to both the categories but the definitions of 'inputs', 'capital goods' and 'input service' are different for each of them. The output service provider is eligible to take credit of service tax paid on input/capital goods 'used in providing service' and that the goods which are inputs/capital goods for the manufacturer are not input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit taken on inputs if such inputs are removed as such or after being partially processed; or (c) an amount equal to the CENVAT credit taken on capital goods if such capital goods are removed as such; or (d) an amount under sub-rule (2) of rule 16 of Central Excise Rules, 2002; or (e) service tax on any output service. 24.2 Restrictions on utilization of credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1st April, 2000 and wrongly availed for payment of Cenvat duty and interest thereon. The scheme also provides for payment of aforesaid amount in 36 equated monthly instalments {for further details, clause 124 of Finance Bill, 2005 may be referred to}. It has however, been provided that the credit of the Education Cess on excisable goods and the Education Cess on taxable services can be uti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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