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TMI Blog2007 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ent & a person liable to pay Service Tax & provider of taxable service include a person liable for paying Service Tax – held that as per the CCR and as per Manual, there is no restriction for utilization of credit by the manufacturing unit towards payment of Service Tax as service tax provider - ST/22 of 2007-NB(SM) - 695/2007-SM(BR) - Dated:- 7-3-2007 - S. S. KANG, VICE PRESIDENT [ORDER] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax liability under Section 68(2) of the Finance Act, 1994. As such, the party not being the service provider is not entitled to avail credit, which can be availed by the actual service provider only. (ii) The party is having a dual role. They are manufacturer as well as the service provider by virtue of the deeming provisions of Section 68(2) of the Act read with Rule 2(d) of the Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable service include a person liable for paying Service Tax. Further, I find that as per CBEC Excise Manual of supplementary instructions where certain restrictions were imposed for payment of Cenvat credit. Para 24.2 is reproduced below : Utilisation of credit. "The Cenvat credit may be utilized for payment of :- (a) any duty of excise on any final products; or (b) an amount equal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.4.2000 shall be allowed to be utilized for the payment of any other duty. However, prior to this, the duty credit of AED(GSI) if taken can be utilized only for the payment of AED(GSI) as per relevant provisions applicable at that time. Finance Bill, 2005 has made certain changes in clause 88 of Finance (No. 2) Act, 2004 to provide for recovery of AED(GSI) paid before 1st April, 2000 and wrongl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 13/2005-CE(NT) dated 1.3.2005} There is no restriction on utilization of credit of duties other than mentioned above." 4. As per the Cenvat Credit Rules and as per the Manual, there is no restriction for utilization of Cenvat credit by the manufacturing unit towards payment of Service Tax as service tax provider. In these circumstances, I find no infirmity in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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