https://www.taxtmi.com/caselaws?id=205279 A manufacturer-cum-service provider could not be denied Cenvat credit merely because it maintained a common credit account instead of separate accounts for manufacturing activity and output services. The assessee used the credit only against tax on output services and not for clearance of manufactured products, and the Cenvat Credit Rules did not require separate accounts in such circumstances. On that prima facie view, denial of credit was not justified at the interim stage, and the assessee established a strong case for waiver of the entire pre-deposit with stay of recovery pending appeal. en-us Mon, 21 Feb 2011 00:00:00 +0530 Tue, 21 May 2013 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205279 A manufacturer-cum-service provider could not be denied Cenvat credit merely because it maintained a common credit account instead of separate accounts for manufacturing activity and output services. The assessee used the credit only against tax on output services and not for clearance of manufactured products, and the Cenvat Credit Rules did not require separate accounts in such circumstances. On that prima facie view, denial of credit was not justified at the interim stage, and the assessee established a strong case for waiver of the entire pre-deposit with stay of recovery pending appeal. Case-Laws Service Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205279