https://www.taxtmi.com/caselaws?id=184510 Rule 3(4) of the Cenvat Credit Rules, 2004 permits utilisation of Cenvat credit for payment of excise duty and service tax on output service. Where transport service is treated as an output service, manufacturers of excisable goods cannot be denied use of service tax credit merely because of their status as manufacturers. The statutory scheme imposes no restriction preventing such utilisation, and the contrary view was held unsustainable. Accordingly, service tax credit could be used to pay service tax on the transport service. en-us Fri, 22 Jun 2007 00:00:00 +0530 Mon, 11 Jul 2016 17:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184510 Rule 3(4) of the Cenvat Credit Rules, 2004 permits utilisation of Cenvat credit for payment of excise duty and service tax on output service. Where transport service is treated as an output service, manufacturers of excisable goods cannot be denied use of service tax credit merely because of their status as manufacturers. The statutory scheme imposes no restriction preventing such utilisation, and the contrary view was held unsustainable. Accordingly, service tax credit could be used to pay service tax on the transport service. Case-Laws Service Tax Fri, 22 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184510