TaxTMI 
TaxTMI 
2019 (7) TMI 1695
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....spondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - On matter being called neither anybody appeared nor is there adjournment request in spite of the notice of hearing having been sent well in advance. Accordingly we have heard Shri Pawan Kumar Singh, Learned Supdt. (AR) appearing on behalf of the Revenue and have gone through the impugned order. 2. It is seen that the appellant is ....
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....mand along with confirmation of interest and imposition of penalty. The order of the original adjudicating authority stands confirmed by Commissioner (Appeals). Hence the present appeal. 4. On going through the impugned order of Commissioner (Appeals) we find that he has observed that the appellant was acting in dual capacity of manufacturer as also output service provider. The input credit ....
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....payment of Service Tax on any output service. There is no distinction in the said sub-rule that the credit relatable to the input service used for manufacture shall be used only for payment of duty on the manufactured goods and the credit availed in respect of input services used for providing output services would be used only for payment of Service Tax. In the absence of any such distinction mad....