https://www.taxtmi.com/caselaws?id=442677 The Tribunal allowed the appeal, setting aside the demand for service tax payment. It ruled that utilizing Cenvat credit from a common pool for service tax payment is permissible, highlighting the absence of a requirement for separate accounts for manufacturing and service activities. The decision was based on legal provisions, precedents, and a Board circular supporting the practice of maintaining a consolidated Cenvat account for both manufacturing and service activities. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 08 Sep 2023 09:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442677 The Tribunal allowed the appeal, setting aside the demand for service tax payment. It ruled that utilizing Cenvat credit from a common pool for service tax payment is permissible, highlighting the absence of a requirement for separate accounts for manufacturing and service activities. The decision was based on legal provisions, precedents, and a Board circular supporting the practice of maintaining a consolidated Cenvat account for both manufacturing and service activities. Case-Laws Service Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442677