2018 (2) TMI 616

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....ng a common cenvat credit account for inputs/input services received by them for manufacturing as well as for providing output services. The appellant availed certain services showing used for manufacturing, but, the Cenvat credit sought to be denied on the said service on the premise that the appellant has availed cenvat credit on the services which was used beyond the place of removal and these services have no nexus with the manufacturing activity of the appellant. Therefore, the cenvat credit was denied to the appellant. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that in the show cause notice it has been recorded that the appellant is a manufacturer and a service provider, th....

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.... India Ltd (supra) wherein this Tribunal observed as under:- "5. From the reading of the above rule, it is clear that the credit of either excise duty paid on input or service tax paid on the input services have been termed as "Cenvat credit" and the said Cenvat credit is allowed to be utilised either for payment of excise duty or for payment of service tax. In the said provisions, there is no explicit condition that for manufacture and services separate account has to be maintained. Therefore in the absence of any such restriction or prohibition, the assessee is free to maintain a consolidated Cenvat account and discharge the excise duty as well as the service tax liability from such common pool. The judgments cited by the ld. counsel for....

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....both the returns are filed in the same Commissionerate, then audit of both the activities should be undertaken at the same time. If these returns are being filed separately (one with the Excise Commissionerate and the other with the Service Tax Commissionerate), then while undertaking Service Tax audit, the officer should verify the Excise returns also, for confirming correctness of credit.  (Gautam Ray)  Director General 6. From the above Board's letter also it is clear that the utilisation of Cenvat credit from common pool for payment of excise duty and/or service tax is permissible. As per my above discussion and the issue being non res integra in the light of the above judgments as well as per the Board's above referred le....