2007 (6) TMI 529

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i A.P. Garg, Director for the appellant. Shri A.K. Rastogi, Authorised Representative (DR) for the respondent. JUDGEMENT Per. C.N.B. Nair :- The issue raised in all these appeals is the same. When the admission application came up, I have perused the record and heard both sides at length. It is seen that the appeals themselves can be disposed of. Accordingly, after granting admission, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase of Nahar Industrial Enterprises Ltd. and the Tribunal held that there is no restriction on the use of service tax credit for payment of service tax or for payment of excise duty. 5. Sub-Rule 4 of Rule 3 of Cenvat Credit Rules 2004 relate to utilization of Cenvat credit. That sub-Rule makes it clear that credit can be utilized for payment of excise duty as well as service tax on any output s....