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TMI Blog2020 (7) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture and clearance of package software. They have utilized credit to the extent of Rs. 1,59,77,335/- in terms of Rule 3(4) CCR, 2004 for payment of duty on the excisable goods cleared by them. Revenue objected to the utilization of credit availed on input service for clearance of excisable goods and issued a SCN dated 05.09.2011. Learned Commissioner confirmed the demand along with equal penalty under Section 11AC of CEA, 1944. Hence, this appeal. 2. Learned Senior Counsel, Sh. Ravishankar, appearing for the appellants submits that Revenue has erred in appreciating the provisions of Rules 2&3 of CCR, 2004 which provided for intersectoral CENVAT credit on goods and services; the amendment brought in CENVAT Scheme w.e.f. 10.09.2004 cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod March 2009 to August 2009 is time barred; Commissioner's finding in the OIO that the services on which credit was availed cannot be considered as input services for manufacturing of excisable goods, is beyond the scope of the SCN. 4. Learned Authorized Representative for the Department reiterated the findings of the OIO and relies upon Transafe Services Ltd Vs CCE, Haldia 2017(3) GSTL 445 (Tri-Kol) 5. Heard both sides and perused the records of the case. As submitted by the learned Senior Counsel, the Finance Minister in his Budget Speech stated as follows: 148. There remains the service tax. I propose to take a major step towards integrating the tax on goods and services. Accordingly, I propose to extend credit of service tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied that 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. Credit accumulated by the service provider or manufacturer on the input services availed as well as inputs is available for payment of excise duty or Service Tax. Any contra view taken would defeat the very scheme of credit. It has been held in numbers of cases that as far as the inputs or input services are availed on payment of duty and as long as they are capable of being used in the provision of service Tax and manufacture of excisable goods credit cannot be denied; there is no requirement of one to one correla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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