2019 (12) TMI 1496

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvices 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. Appeal allowed - decided in favor of appellant.
MR. P. K. CHOUDHARY, MEMBER (JUDICIAL) Shri K. K. Acharya, Advocate for the Appellant Shri S. Mukhopadhyay, A. R. for the Respondent ORDER Heard both sides and perused the appeal records. 2. The facts of the case in brief are that during the period 2010-11, the appellant had availed Cenvat Credit amounting to ₹ 5,52,532/- on various capital goods and input services. A Show Cau .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Inds. Ltd. [2011 (23) STR 265] and CCE Vs. Nahar Industrial Enterprises Ltd. [2007 (7) STR 26 (Tri.) 6. The Ld. DR justifies the impugned order. 7. Heard both sides and perused the appeal records. 8. I find that this Bench of the Tribunal, in appeal No. E/287/2012 vide Final Order No. FO/75920/2018 dt.01/05/2018 had decided in favour of the appellant-assessee. The relevant paragraphs are reproduced below:- 6. After hearing both sides and on perusal of record, it appears that the identical issue has come up before the Hon'ble High Court of Bombay in the case CCEx., Pune Vs. S. S. Engineers : 2016 (42) STR 3 (Bom.), where it was observed as under : "3. Ordinarily an interpretation of a rule and in the light of a substantive legislati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted 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 Rule 7 of Cenvat Credit Rules. A reference to that also does not vitiate the impugned order inasmuch as Rule 7 states that input service distributor may distribute the Cenvat credit in respect of the service tax paid on the input service to its manufacturing units or units providing output service, subject to the conditions stipulated therein. In such circumstances, the cross utilization of credit on goods and services being not covered by any restrictive provision .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X