https://www.taxtmi.com/caselaws?id=464681 CESTAT New Delhi - AT allowed the appeal and set aside the Principal Commissioner's order dated 31.01.2022. The tribunal accepted the appellant's case of a single CENVAT register and held the finding of separate transfers was undocumented. It ruled that once credit is availed under rule 3(1), cross-utilisation for excise or service tax payment is permissible under rule 3(4) of the 2004 Credit Rules, aligning with relevant HC precedents. The impugned finding denying cross-utilisation was unsustainable. en-us Tue, 29 Oct 2024 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464681 CESTAT New Delhi - AT allowed the appeal and set aside the Principal Commissioner's order dated 31.01.2022. The tribunal accepted the appellant's case of a single CENVAT register and held the finding of separate transfers was undocumented. It ruled that once credit is availed under rule 3(1), cross-utilisation for excise or service tax payment is permissible under rule 3(4) of the 2004 Credit Rules, aligning with relevant HC precedents. The impugned finding denying cross-utilisation was unsustainable. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464681