TMI Blog2019 (3) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... ke credit of all duty of excise and service tax etc, paid by him which relate to the business of either manufacture or providing of output service - Further Rule 3 sub-rule 4 provides the manner of utilization of the cenvat credit once taken. It is provided that such cenvat credit once taken can be utilized for payment for duty for any final product or payment of service tax on any output service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anks having factories at various locations and depot for sales about 13 in number. They have their head office at Noida, UP. They have registered their factory office at Gwalior as the registered office for centralized registration under the provisions of Service Tax. The appellant have developed their brand and from the facts on record it appears that they have allowed the user of such brand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit it was observed that appellant having centralized registration at their Gwalior office have paid Service Tax on various services as herein above mentioned, being input services and have paid service tax for output service for BAS, it further appear to the Revenue that most of the invoices in respect of a which input services credit have been taken are in respect of VPN connection/ telephone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed appeal before Commissioner (Appeals) who have been pleased to dismiss the appeal. 5. Having considered the rival contentions and the facts on record I find that under the provisions of Rule 3 (1) of CCR 2004 producer of final products or a provider of output service is entitled to take credit of all duty of excise and service tax etc, paid by him which relate to the business of either manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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