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TMI Blog2017 (7) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... dit from the common pool for different purposes and there is no restriction placed to the effect that credit accounts should be maintained for use for manufacture of excisable goods and for use for providing services - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... T 597 (Tri-Mumbai)] which has, in reverse situation, permitted the availment of credit taken on input services used for rendering output service to be utilised for discharge of duty liability on manufactured goods. It was held therein '5. ..Thus, we find that Rule 3 of the Cenvat Credit Rules, 2004 does not stipulate maintaining separate account is a manufacturer and as a service provider. Third proviso to sub-rule (4) of Rule 3, provides that no credit of the additional duty leviable under sub-section (5) of Section 3 of the Customs Tariff Act, shall be utilised for payment of Service Tax on any output service. Similar restrictions are in other proviso. We also note that there are certain restrictions on the utilisation of particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deficit much less any loss. Hence, we do not think that the appeal deserves to be entertained.' 5. The Hon'ble High Court of Bombay placed particular emphasis on the circular of Central Board of Excise & Customs dated 30th March 2010. A perusal of the circular no.381/23/2010/862 is, therefore, essential. The decision in re SS Engineers pertains to the utilisation of tax paid on services used in connection with rendering of erection and commissioning services for discharge of excise duty. The present dispute relates to the utilisation of credit taken on manufacturing inputs for discharge of tax liability. Furthermore the circular referred to pertains to the manner in which it shall be ensured that there is no mismatch of claim of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been framed in terms of powers conferred by Section 37 of the Central Excise Act, 1944 and Section 94 of the Finance Act, 1994. Rule 3(1) enables a manufactureror a provider of taxable service to take credit of specified duties and utilize them to discharge duty liability under Rule 3(4) of the CENVAT Credit Rules. A credit can be utilized for payment of any duty of excise on any final product or for payment of service tax on any output service. The respondent is undisputedly registered as a service provider for providing the services of renting of immovable property. The credit taken by them as manufacturer service provider has been used both for paying excise duty and for paying service tax. The rules permit taking of credit under a commo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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