2013 (2) TMI 221

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....) Per: S.S. Kang: 1. Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.1,28,02,575/- , interest and penalty. 2. The applicants are engaged in the manufacture of excisable goods as well as engaged in providing taxable output services of 'Erection and Commissioning'. The case of the Revenue is that the applicants availed credit of service tax o....

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....r for providing taxable output services. The applicant relied upon the stay order dt. 27.04.2012 in Appeal no. ST/737/2011 whereby the WZB, Ahmedabad waived the pre-deposit of dues which were confirmed on same ground after relying upon the circular issued by the DG Audit vide F.No. 381/23/2010/862 dated 30.03.2010. The contention is that the WZB in another appeal i.e ST/738/2011 vide Stay Order no....

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....rance of the goods. The Revenue also submitted that the applicant as a provider of output service can utilize the credit availed in respect of the input services which are used for providing output service. Similarly, the input service credit can be utilized in respect of the service tax paid on the input services which are used in or in relation to the manufacture of goods for payment of central ....

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....vice. For this, the ld. counsel relies upon the Circular issued by DG Audit vide F.No. 381/23/2010/862 dated 30.03.2010 wherein it has been clearly held that once the credit is admissible and taken it forms part of a common pool and a manufacturer who is paying excise duty on the goods manufactured and also is a service tax assessee liable to pay service tax, can utilize the credit available for p....