https://www.taxtmi.com/caselaws?id=238156 The Tribunal allowed the appeal, determining that the CENVAT credit of input services for output services can be utilized for excise duty payment. This decision was supported by the interpretation of relevant rules, case law, and return formats, which indicated no restriction on cross-utilization of credits between manufacturing and service provision activities. The Tribunal emphasized the common pool concept for credit utilization by manufacturers and service providers, highlighting the absence of a requirement for separate accounts. en-us Mon, 19 Aug 2013 00:00:00 +0530 Tue, 22 Sep 2015 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238156 The Tribunal allowed the appeal, determining that the CENVAT credit of input services for output services can be utilized for excise duty payment. This decision was supported by the interpretation of relevant rules, case law, and return formats, which indicated no restriction on cross-utilization of credits between manufacturing and service provision activities. The Tribunal emphasized the common pool concept for credit utilization by manufacturers and service providers, highlighting the absence of a requirement for separate accounts. Case-Laws Central Excise Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238156