2016 (4) TMI 108

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.... For the Respondent : Mr. Prakash Shah with Mr. Prasad Paranjape and Mr. Jas Sanghavi i/by M/s. PDS LegalORDER PC : 1. Though Mr.Bhate appearing for the Revenue would try to persuade this Court and to the best of his ability that the Tribunal's order raises a substantial question of law, we are not ready to entertain this appeal. 2. The only apprehension based on which the orderinori....

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....alone barred or prohibited. That is how CENVAT credit rules have been analyzed. Rule 3(1) of the Rules provides that the manufacturer or producer of final products or a provider of output service shall be allowed to take credit on various duties and that is the substantive provision in the rules. That is titled "CENVAT Credit". That takes within its fold the duty of excise, other duties and servic....

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....ervice. The Tribunal, therefore, has rightly come to the conclusion that there are certain restrictions on the utilization of particular type of duty and for that purpose it has relied on Rule 7 of CENVT Credit Rules. A reference to that also does not vitiate the impugned order inasmuch as Rule 7 states that input service distributor may distribute the CENVAT credit in respect of the service tax p....