https://www.taxtmi.com/caselaws?id=213191 CENVAT credit disputes are to be classified by reference to the assessee's tax profile and the nature of the credit involved. Where an assessee is engaged only in manufacture and payment of excise duty, the matter is treated as an excise dispute; where it is only a service provider, it is treated as a service tax matter. If both excise duty and service tax are involved, a CENVAT credit appeal may be registered and dealt with under Central Excise for administrative convenience. On that basis, the appeal was correctly treated as a Central Excise appeal. en-us Fri, 23 Sep 2011 00:00:00 +0530 Thu, 22 Aug 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213191 CENVAT credit disputes are to be classified by reference to the assessee's tax profile and the nature of the credit involved. Where an assessee is engaged only in manufacture and payment of excise duty, the matter is treated as an excise dispute; where it is only a service provider, it is treated as a service tax matter. If both excise duty and service tax are involved, a CENVAT credit appeal may be registered and dealt with under Central Excise for administrative convenience. On that basis, the appeal was correctly treated as a Central Excise appeal. Case-Laws Service Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213191