2018 (9) TMI 1135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er passed by the Customs, Excise and Service Tax Appellate Tribunal dated 04.1.2018. 3. The appeal is admitted on the following substantial questions of law: "i. Whether the CENVAT Credit relating to 'commercial or industrial construction service' can be utilized for payment of service tax on 'renting of immovable property services'? And ii. Whether the Tribunal was correct in allowing the entire CENVAT credit availed by the respondent in March 2009 when 1968.10 sq.mts of the portion of immovable property (factory) was deleted from the registered place of manufacture vide letter dated 30.7.2008? " 4. The assessee is engaged in the manufacture PU foam meant for automobile seat cushion falling under Cha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... out to the HLIPL and the proportionate credit was reversed. It was further stated that they are both manufacturers and service providers, as they were also paying service tax on the rent collected from the HLIPL, that the CENVAT credit was eligible both on the inputs, input services and capital goods, that the CENVAT credit taken could be utilized both for payment of excise duty on their final products and for payment of service tax on their output services in terms of Rule 3(4) of the CENVAT Credit Rules, 2004 and that therefore, the proportionate credit need not have been debited by them. 7. Pursuant to such response by the assessee, a show cause notice dated 31.3.2010 was issued proposing to recover the wrongly availed CENVAT credit ....