2017 (2) TMI 1459

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..... appellants are manufacturers and are also engaged in providing installation and commissioning services. During audit, it was noticed that the appellant had failed to pay Service Tax on services of installation & commissioning. On renting of immovable property, the appellants paid the said amount of Service Tax using Cenvat credit available to them as manufacturers. A notice was issued to the appel .....

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..... s provides that a person can avail credit in respect of the manufacturing activity as well as in respect of the activities of providing services. This is a common pool and no different pool for manufacturing and service related activities. Rule 3(4) of the Cenvat Credit Rules prescribes that such credit can be used for payment of excise duty or for Service Tax on any output services. I find that t .....

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