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TMI Blog2020 (1) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... to dwell overmuch on such demonstrated lack of respect for rule of law and leave it to the management of the Central Board of Indirect Taxes Customs to evolve appropriate methods for proper sensitisation at the senior levels that are entrusted with the high responsibility of review. Appeal dismissed - decided against Revenue. - Excise Appeal No: 417 of 2012 - Final Order No: A/85862/2020 - Dated:- 10-1-2020 - Hon ble Mr C J Mathew, Member (Technical) And Hon ble Dr Suvendu Kumar Pati, Member (Judicial) For the Appellant : Shri SK Hatangadi, Assistant Commissioner (AR) For the Respondent : Shri Archit Agarwal, Chartered Accountant ORDER PER: C J MATHEW Proceedings initiated against M/s Bombay Paints Ltd (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter, not having been accepted on merit by the department, had attained finality. 3. According to Learned Authorised Representative, the respondent herein, a manufacturer of bituminous black , paints and thinner had also registered themselves as provider of maintenance and repair service of tanks belonging to their customers. It was informed that the work is sub-contracted and that the invoice raised by sub-contractors was relied upon for availing CENVAT credit of tax billed therein and that, instead of utilising such credit only in relation to discharge of service tax, no distinction was drawn in the manner of utilisation. He contends that, as the objectives of CENVAT credit scheme had not been realised, the dropping of proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized for payment of various liabilities and includes any duty of excise on any final product as also Service Tax on any output service (other situations also covered under the said sub-rule, which are not relevant in the present case). Thus, we find that Rule 3 of the Cenvat Credit Rules, 2004 does not stipulate maintaining separate account as 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 utilized 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 utilization of particular type ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les as analyzed by the Tribunal in paragraph 5 do not suffer from any perversity. The only difficulty that may have been presented throughout was of scrutiny and verification of the accounts. The accounts are maintained in relation to payments of both levies. Even that does not present any difficulty once the Revenue has issued a circular to guide the officers. That circular, a copy of which is handed over to us and contained in the compilation at page 36, is dated 30 March, 2010. It is on the subject of cross-utilization of credit on inputs and input service. The Tribunal, therefore, has rightly come to the conclusion that there are certain restrictions on the utilization of particular type of duty and for that purpose it has relied on Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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