TMI Blog2017 (2) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax. In the said provisions, there is no explicit condition that for manufacture and services separate account has to be maintained. Therefore in the absence of any such restriction or prohibition, the assessee is free to maintain a consolidated cenvat account and discharge the excise duty as well as the service tax liability from such common pool. The Board in the letter F.No. 381/23/2010/862 dated 30.03.2010 states that the utilisation of cenvat credit from common pool for payment of excise duty and/or service tax is permissible. The respondent has rightly paid the service tax from a common pool of cenvat credit - appeal dismissed - decided against Revenue-appellant. - ST/713/11 - A/85509/17/SMB - Dated:- 23-1-2017 - Shri Rames ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to manufacturing cannot be utilised for providing the payment of service tax in respect of output service. 3. On the other hand, Ms. Mansi Patil, ld. counsel for the respondent submits that the cross utilisation of cenvat credit between the manufacturing and services is allowed as held in various following judgments:- a) S.S. Engineers 2015 (317) ELT 597(T) b) Jyoti Structures 2012 (285) ELT 356(T) c) Godavari Sugar Mills 2015-TIOL-2491-HC-KAR d) Lakshmi Technology Engineering Inds. Ltd. 2011-TIOL-700-CESTAT-MAD She further submits that even the Board vide letter F.No. 381/23/2010/862 dated 30.03.2010 also accepted that utilisation of credit, from a common pool for payment of excise duty on manufactured g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1957); (v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001); (vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); (via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007); (vii) the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) (vi) and (via); (viia) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, Provided that a provider of taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow:- F. No. 381/23/2010/862 Dated: 30.03.2010 Subject: Cross utilization of credit on inputs and input services-reg Under the existing provisions, a manufacturer who is also providing taxable services is required to obtain registration as manufacturer of excisable goods and also as provider of taxable services and is required to file ER-1 and ST-3 returns separately. In some cases, these returns are filed in different jurisdictions. The CENVAT credit on inputs, capital goods and input services which are used for manufacture of goods or for provision of services is available in a common pool and can be used for payment of excise duty and/or service tax. Therefore, the amount of CENVAT credit taken during a period, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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