2016 (10) TMI 874

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er the category of "Renting of Immovable Property". The portion in which the manufacturing activity is carried out, has been bounded by the competent authority. In the same building, some portion of the floor area not required by the appellant, have been let out and the appellant received the rent and is liable to pay service tax under the category "Renting of Immovable Property". The appellant paid the service tax on the rental receipts by utilising the Cenvat credit available, arising from inputs received in the manufacturing unit. SCN dated 11/10/13 served on 14/10/13, was issued as it appeared to revenue that the appellant could not have utilised the Cenvat credit in their 100% EOU for payment of service tax under renting service, accor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng service of "Renting of Immovable Property". It was held that Rule 3 (1) of CCR, enables a "manufacturer" or a provider of taxable service to take credit of specified duties and utilise them to discharge duty liability under Rule 3(4) of CCR. Credit can be utilised for payment of any duty of Excise on any final product or for payment of service tax on any output service. Thus, Rules permit taking of credit under a common pool and permit the use of the credit from the common pool for different purposes and there is no restriction placed to the effect that credit accounts should be maintained separately for use of manufacture of excisable goods and for use of providing services, as the assessee have also registered themselves as service pro....