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2017 (2) TMI 155 - CESTAT MUMBAI

2017 (2) TMI 155 - CESTAT MUMBAI - TMI - Reversal of CENVAT credit - service tax paid by utilising the cenvat credit availed from a common pool - whether an assessee is a manufacturer as well as service provider can maintain a consolidated cenvat account in respect of input and input services used for both the activities and pay the excise duty and service tax from such consolidated account? - Held that: - the credit of either excise duty paid on input or service tax paid on the input services h .....

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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 Ramesh Nair, Member (Judicial) Shri A.B. Kulgod, AC (AR) for the appellant Ms. Mansi Patil, Advocate for the .....

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vices pertaining to manufacturing activities as well as services provided by them. The show-cause notice was issued proposing demand of service tax paid by utilising the cenvat credit availed from a common pool. The adjudicating authority confirmed the demand imposed penalties and demanded interest. Being aggrieved by that Order-in-Original the respondent filed appeal before the Commissioner (Appeals), who vide impugned order allowed the appeal and set aside the Order-in-Original. Therefore reve .....

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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 al .....

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consolidated cenvat account in respect of input and input services used for both the activities and pay the excise duty and service tax from such consolidated account. I find that the availment of cenvat credit in respect of excise duty service tax etc. and utilisation thereof has been provided in Rule 3 of Cenvat Credit Rules, 2004, which is reproduced below:- Rule 3. Cenvat Credit (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit .....

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itional Duties of Excise (Goods of Special Importance) Act, 1957 ( 58 of 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 du .....

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ection 66 of the Finance Act; (x) the Education Cess on taxable services leviable under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004); and (xa) the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) 5. From the reading of the above rule, it is clear that the credit of either .....

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duty as well as the service tax liability from such common pool. The judgments cited by the ld. counsel for the respondent directly support their case. The Board in the letter F.No. 381/23/2010/862 dated 30.03.2010 examined the matter which is reproduced below:- 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 ma .....

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