https://www.taxtmi.com/caselaws?id=253227 The judge upheld the Commissioner (Appeals) decision allowing the utilization of input Cenvat credit for paying service tax on output services, dismissing the Revenue's appeal. The case revolved around the dispute over utilizing credit for service tax on Business Auxiliary Service by a manufacturer, emphasizing the common utilization of credit for various purposes under CENVAT Credit Rules. The respondent's ability to use the credit for service tax payment on BAS was affirmed, highlighting the compatibility of manufacturing goods and providing services in the same premises. en-us Fri, 13 Jun 2014 00:00:00 +0530 Tue, 18 Nov 2014 21:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253227 The judge upheld the Commissioner (Appeals) decision allowing the utilization of input Cenvat credit for paying service tax on output services, dismissing the Revenue's appeal. The case revolved around the dispute over utilizing credit for service tax on Business Auxiliary Service by a manufacturer, emphasizing the common utilization of credit for various purposes under CENVAT Credit Rules. The respondent's ability to use the credit for service tax payment on BAS was affirmed, highlighting the compatibility of manufacturing goods and providing services in the same premises. Case-Laws Service Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253227