2011 (2) TMI 306

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..... clearing manufactured products - As per provisions of Cenvat Credit Rules, no where it is specified that if an assessee is engaged in both activities i.e. manufacturing and providing services, the assessee has to maintain separate cenvat credit account of input/output service - Prima facie, the availing of credit or its utilization cannot be denied - Decided in favour of assessee.
Ashok Jindal .....

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..... filing their returns regularly. In their service tax return, the applicant claimed credit in their cenvat credit account both for duty/tax paid on inputs and input services. During the course of audit, it was observed that the applicants were not maintaining separate account 7 cenvat credit for their manufacturing activity as well as for providing services. Hence according to the department, they .....

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..... put services and admittedly they have not utilized the same credit for paying duty on manufactured products. Hence the impugned order is not sustainable in the eyes of law and prayed for grant of waiver of pre-deposit of entire demand during the pendency of the appeal. 4. The learned DR states that there is no proof that the assessee is maintaining separate accounts for cenvat credit for manufact .....

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