CESTAT upholds Commissioner decision on Cenvat credit for Service Tax payment

The Appellate Tribunal CESTAT, New Delhi dismissed the revenue's appeal against the Commissioner (Appeals) decision allowing Cenvat credit utilization for Service Tax payment by the manufacturer. The Tribunal cited precedent and noted the absence of a stay order on its decision.

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The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the revenue against the decision of the Commissioner (Appeals) allowing utilization of Cenvat credit by the manufacturer for payment of Service Tax as a service provider. The Tribunal relied on its previous decision in the case of CCE v. Nahar Industrial Enterprises Ltd. The revenue's appeal was dismissed as they did not provide any order staying the Tribunal's decision.

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