9911796707
TMI Blog2024 (3) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... input/input services used for manufacturing activity and the separate account to be made for input or input services used for providing output services. There is a common cenvat credit account, which was used for payment of other duty or service tax. In that circumstances, the show-cause notice was not required to be issued as held by this Tribunal in the case of M/S. LARSEN TOUBRO LIMITED VERSUS COMMISSIONER OF CGST CX, BHUBANESWAR COMMISSIONERATE [ 2022 (10) TMI 1077 - CESTAT KOLKATA] wherein this Tribunal has held 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, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and imposed penalty under Section 76 of the Finance Act, 1994. 5. Against the said order, both are in appeals before us challenging the confirmation of demand and for imposition of penalty. 6. Heard the ld.A.R. for the Revenue and perused the records. 7. We find that the assessee is a manufacturer of dutiable goods as well as a provider of output services and in the Cenvat Credit Rules, there is no provision to maintain a separate account for input/input services used for manufacturing activity and the separate account to be made for input or input services used for providing output services. There is a common cenvat credit account, which was used for payment of other duty or service tax. 8. In that circumstances, the show-cause notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and cleared. 7. I also find that this issue is already settled in favour of the appellant in various cases cited by the appellant. I find that although the cases referred to are not identical in terms of the factual position, however, they decide the general principles that in respect of utilisation of credit there is no requirement of oneto- one correlation and cross-utilisation of credit is permissible. C.B.E. C. vide Letter F. No. 381/23/2010/862, dated 30-3- 2010, clarified 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 provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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