https://www.taxtmi.com/caselaws?id=4330 Cenvat credit earned on manufacturing activity may be used to discharge service tax on output services where a manufacturer is also treated as a service provider. The Tribunal noted that the Cenvat Credit Rules, 2004 permit utilisation of credit for payment of service tax on output service, and that the service tax framework treats the person liable to pay service tax as a provider of taxable service for limited purposes. It also found no applicable departmental prohibition against such utilisation by a manufacturing unit acting as a service provider. The asserted restriction was rejected, and the assessee's use of credit was upheld. en-us Wed, 07 Mar 2007 00:00:00 +0530 Tue, 16 Sep 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4330 Cenvat credit earned on manufacturing activity may be used to discharge service tax on output services where a manufacturer is also treated as a service provider. The Tribunal noted that the Cenvat Credit Rules, 2004 permit utilisation of credit for payment of service tax on output service, and that the service tax framework treats the person liable to pay service tax as a provider of taxable service for limited purposes. It also found no applicable departmental prohibition against such utilisation by a manufacturing unit acting as a service provider. The asserted restriction was rejected, and the assessee's use of credit was upheld. Case-Laws Service Tax Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4330