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TMI Blog2018 (5) TMI 2060X X X X Extracts X X X X X X X X Extracts X X X X ..... /No.22-23/Commissioner/2012 dated 20.03.2012 passed by the Commissioner of Central Excise, Customs & Service Tax, BBSR II. 3. Briefly stated the facts of the case are that during the period from October, 2009 to March, 2011, the appellant had availed cenvat credit on various inputs, capital goods and services. The demand has been confirmed against them for utilizing the cenvat credit from the common pool account towards discharging their service tax liability. But the same was not allowed by the Department. Being aggrieved, the appellant has filed the present appeal. 4. With these background, Shri K. K. Acharya, ld.Counsel for the appellant, submits that they utilized the cenvat credit for discharging their excise duty liability as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties and that is the substantive provision in the rules. That is titled "Cenvat credit". That takes within its fold the duty of excise, other duties and service tax leviable under Section 66 of the Finance Act, 1994 and thereafter with effect from 18 April, 2006, service tax leviable under Section 66A of the said Act. If these are various duties of which credit can be availed of, then, further sub-rules 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 gui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for which they are also registered with the Service Tax Department. The appellant has availed cenvat credit on inputs, capital goods and also input services and maintained a common account/Register, while discharging excise duty on the clearance of finished goods also service tax on output service, they utilized the cenvat credit from the input common pool account. When the amount was utilized from the common pool account, then cenvat credit is eligible as per ratio laid down in the above mentioned decision.
8. In view of the above, we set aside the impugned order and allow the appeal.
9. In the result, the appeal filed by the appellant is allowed.
(Dictated and pronounced in the open court.) X X X X Extracts X X X X X X X X Extracts X X X X
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