2019 (6) TMI 1361

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....ate a/w Ms. Shailaja Kha Hidayatullah I/b India Law Alliance, advocate for the respondent.   P.C: 1. This appeal under section 83 of the Finance Act, 1994 r/w section 35G of the Central Excise Act, 1944 challenges the order dtd.18/01/2018 passed by the Customs, Excise & Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has raised the following questions of law for considerati....

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....ced on 10/09/2004) the credit of input services was not restricted for utilisation only towards discharge of service tax payable in respect of the output services falling within the same classification head/category. In terms of Rule 11 of Cenvat Credit Rules, 2004, there was a merger of credit earned by manufacturer under the Cenvat Credit Rules, 2004 and the credit earned by provider under the S....

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....f the Finance Act, 1994 held that the Cenvat credit available could be utilised by the respondent to discharge its obligation of payment of service tax on GTA service on reverse charge mechanism. Thus the impugned order allowed the respondent's appeal before it. (e) It is an agreed position between the parties that the decision of Punjab & Haryana High Court in CC Vs. Nahar Industrial....

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....ew of the new Rules, it is permitted to utilise the service tax credit for payment of excise duty on manufactured goods and vice-versa. This, as credits in both the accounts, i.e. service tax and Cenvat credit stood merged as on 30/12/2004. The aforesaid letter dtd.19/01/2005 brought to the notice of the Revenue that they would be transferring the credit from Service Tax Credit Register t....