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TMI Blog2019 (4) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDICIAL MEMBER Mr. Raghavendra B Hanjer, Advocate For the Appellant Mr. Madhupsharan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The Revenue has filed the present appeal against the impugned order dated 29.11.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the Revenue and upheld the Order-in-Original. Briefly the facts of the present case are that the respondents are engaged in manufacture and clearance of excisable goods i.e. Pre-Stressed Concrete Sleepers used in laying Railway Tracks/Lines and they are also registered as Service Tax assessee engaged in providing services pertaining to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent and after following the due process the original authority vide order dated 23.02.2018 dropped the demand of input service credit. Aggrieved by the said order, the Department preferred an appeal before the Commissioner who also rejected the appeal of the Department and upheld the Order-in-Original. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed without directly appreciating the definition of input service as contained in Rule 2(l) (ii) of Cenvat Credit Rules, 2004. He further submitted that the cenvat credit is utilized for payment of central excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission, he relied upon the following decisions: a. CCE, Pune Vs. SS Engineers 2016 (42) STR 3 (Bom.) b. CCE, Nashik Vs. Graphite India Ltd. 2017 (3) GSTL 505 (Tri.-Mum.) c. CCE Vs. Tangavelu and sons 2015 (37) STR 144 (Tri.-Chen.) 4.1. He further submitted that Commissioner (Appeals) has considered all the contentions raised by the Department and has come to the conclusion that original authority has rightly dropped the demand as the assessee has not availed any irregular credit. 5. After considering the submissions of both the parties and perusal of the material on record and after going through the impugned order, I find that the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax In Rule 3 of Cenvat Credit Rules, 2004, no explicit condition for maintenance of separate account for manufacture and services therefore, in absence of any such restriction or prohibitions assessee free to maintain consolidated cenvat account and discharge excise duty as well as service tax liability from such common pool CBEC Instruction F.No. 381/23/2010/862 dated 30.03.2010 clarifying that utilization of cenvat credit from common pool for payment of excise duty and/or service tax permissible. 13. Further, Hon ble High Court Bombay, in the case of CCE, Pune l SS Engineers, 2016 (42) STR 3 (Bom.) observed as follows: Cenvat credit of input services-utilization thereof-cross utilization no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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