https://www.taxtmi.com/caselaws?id=188163 Cenvat credit of service tax paid on input services could be used against duty liability on dutiable goods cleared under Notification No. 214/86-CE where the department treated those clearances as exempted goods. The Tribunal noted that the goods cleared under the notification still resulted in duty being borne by the principal manufacturer, so the clearances could not be treated as exempt in a manner that barred credit. On that basis, the objection to set-off was rejected and the assessee was held entitled to avail the service tax credit against the duty payable. en-us Mon, 20 May 2013 00:00:00 +0530 Sat, 19 Nov 2016 17:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188163 Cenvat credit of service tax paid on input services could be used against duty liability on dutiable goods cleared under Notification No. 214/86-CE where the department treated those clearances as exempted goods. The Tribunal noted that the goods cleared under the notification still resulted in duty being borne by the principal manufacturer, so the clearances could not be treated as exempt in a manner that barred credit. On that basis, the objection to set-off was rejected and the assessee was held entitled to avail the service tax credit against the duty payable. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188163