2011 (9) TMI 822

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..... AT credit account is a common kitty. In a case where the assessee is only paying excise duty, a dispute relating to CENVAT credit should appropriately be treated as dispute under excise matters and the appeal should be registered as excise appeal. If an assessee is only providing services and utilizing common CENVAT credit for payment of service tax alone, the appeal relating to dispute of CENVAT .....

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..... he goods cleared by them. It is also claimed that the assessee is also paying service tax on GTA service as recipient of the said service. 4. The Cenvat Credit Rules have been framed by the Central Government in terms of power under Section 37 of the Central Excise Act, 1994 and Section 94 of the Finance Act, 1994. The CENVAT credit is available to the assessee from three distinct sources. The c .....

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