https://www.taxtmi.com/caselaws?id=205894 CESTAT, Chennai dismissed the Department's appeal, upholding the Commissioner (Appeals)' order allowing CENVAT credit to the respondent. It held that under Rule 3 of the CENVAT Credit Rules, 2004, a manufacturer or taxable service provider may avail and utilize credit from a common pool for payment of excise duty and service tax without separate accounts for manufacture and services. Since the respondent was duly registered for renting of immovable property service and paid service tax on such output service, credit of duties/taxes on capital goods, inputs, and input services used in construction was validly utilized. en-us Thu, 10 Feb 2011 00:00:00 +0530 Tue, 25 Nov 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205894 CESTAT, Chennai dismissed the Department's appeal, upholding the Commissioner (Appeals)' order allowing CENVAT credit to the respondent. It held that under Rule 3 of the CENVAT Credit Rules, 2004, a manufacturer or taxable service provider may avail and utilize credit from a common pool for payment of excise duty and service tax without separate accounts for manufacture and services. Since the respondent was duly registered for renting of immovable property service and paid service tax on such output service, credit of duties/taxes on capital goods, inputs, and input services used in construction was validly utilized. Case-Laws Service Tax Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205894