https://www.taxtmi.com/caselaws?id=31835 The Tribunal upheld the Commissioner (Appeals)' decision in favor of the respondents, allowing them to recover Service Tax paid from the Cenvat credit account. The Tribunal found that the respondents, acting as both manufacturers and service providers, were entitled to utilize Cenvat credit for payment of Service Tax. The Revenue's appeal challenging this decision was dismissed as the Tribunal determined that the Commissioner (Appeals) correctly interpreted the Cenvat Credit Rules, permitting the use of credit in this manner. Thus, the original ruling in favor of the respondents was maintained. en-us Tue, 25 Nov 2008 00:00:00 +0530 Sat, 04 Apr 2009 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31835 The Tribunal upheld the Commissioner (Appeals)' decision in favor of the respondents, allowing them to recover Service Tax paid from the Cenvat credit account. The Tribunal found that the respondents, acting as both manufacturers and service providers, were entitled to utilize Cenvat credit for payment of Service Tax. The Revenue's appeal challenging this decision was dismissed as the Tribunal determined that the Commissioner (Appeals) correctly interpreted the Cenvat Credit Rules, permitting the use of credit in this manner. Thus, the original ruling in favor of the respondents was maintained. Case-Laws Service Tax Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31835