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TMI Blog2018 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... common pool cannot be denied to the assessee on the premise that the same has been used for manufacturing activity. The appellant has correctly availed the cenvat credit on the services in question being output service provider - appeal allowed - decided in favor of appellant. - E/10200/2017 - A/13675/2017 - Dated:- 21-11-2017 - Mr. Ashok Jindal, Member (Judicial) For Appellant (s): Shri Jagdish Surti, Advocate For Respondent (s): Shri L. Patra, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the cenvat credit availed by them has been denied by the authorities below. 2. The brief facts of the case are that the appellant is the manufacture of excisable goods as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, Nashik Vs. Graphite India Ltd. - 2017 (3) G.S.T.L 505 (Tri.-Mumbai) . 4. On the other hand, the Ld. AR for the Revenue submits that these services have no nexus with the manufacturing activity of the appellant. Therefore, they are not entitled to avail cenvat credit. Moreover, these services have been availed beyond the place of removal of the goods, therefore, also the appellant is not entitled to avail cenvat credit. 5. Heard the parties and considered the submissions. 6. On careful consideration of submissions made by both sides. I find that the facts are not disputed the appellant is a manufacturer as well as output service provider and maintaining a common cenvat credit account for inputs/in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led in different jurisdictions. The Cenvat credit on inputs, capital goods and input services which are used for manufacture of goods or for provision of services is available in a common pool and can be used for payment of excise duty and/or service tax. Therefore, the amount of Cenvat credit taken during a period, which is shown in ER-1 or ST-3 return, should be same. Apprehensions have been raised by some field formations that the assessee may misuse the Cenvat credit facility by declaring different amounts of credit taken or utilized in ER-1 and ST-3 returns, especially when periodicity for filing both the returns are different. The matter has been examined by the Board 2. and it has been decided that while carrying out audit of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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