https://www.taxtmi.com/caselaws?id=240279 The Tribunal allowed the appeal, holding that the appellant could use cenvat credit for both Central Excise duty and service tax liabilities. The Tribunal emphasized the permissibility of utilizing credit for various tax liabilities as prescribed by the Cenvat Credit Rules, rejecting the revenue's contention that the credit lapsed on switching to full exemption. The appellant's maintenance of separate records for goods and services, along with the common pool concept for credit utilization, supported the decision in favor of the appellant. en-us Fri, 27 Sep 2013 00:00:00 +0530 Wed, 14 Oct 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240279 The Tribunal allowed the appeal, holding that the appellant could use cenvat credit for both Central Excise duty and service tax liabilities. The Tribunal emphasized the permissibility of utilizing credit for various tax liabilities as prescribed by the Cenvat Credit Rules, rejecting the revenue's contention that the credit lapsed on switching to full exemption. The appellant's maintenance of separate records for goods and services, along with the common pool concept for credit utilization, supported the decision in favor of the appellant. Case-Laws Service Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240279