2007 (6) TMI 529

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..... entative (DR) for the respondent. JUDGEMENT Per. C.N.B. Nair :- The issue raised in all these appeals is the same. When the admission application came up, I have perused the record and heard both sides at length. It is seen that the appeals themselves can be disposed of. Accordingly, after granting admission, I proceed with the appeals. 2. All the appellants are manufacturers of C .....

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..... s no restriction on the use of service tax credit for payment of service tax or for payment of excise duty. 5. Sub-Rule 4 of Rule 3 of Cenvat Credit Rules 2004 relate to utilization of Cenvat credit. That sub-Rule makes it clear that credit can be utilized for payment of excise duty as well as service tax on any output service. Thus, payment of service tax is a specifically authorized item in r .....

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