TaxTMI 
TaxTMI 
2023 (9) TMI 299
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....en the assessee is involved in both manufacturing as well as service providing. 2. The brief facts of the case are that appellant are engaged in the manufacture of excisable goods namely draw frame, fabrication work, job work for which they are holding Central Excise registration and at the same time they are also engaged in providing output service of renting of immovable property for which they are registered with Service Tax department. They are availing Cenvat credit on inputs and input services for the manufacturing activities. The appellant have utilized Cenvat credit from the common pool for payment of service tax by utilizing the Cenvat credit availed on input service for manufacturing activity. The case of the department is that....
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....terates the findings of the impugned order. 5. On careful consideration of the submissions made by both the sides and perusal of record, we find that the issue involved is whether the appellant is entitled to utilize the credit from the common pool of Cenvat credit. We find that this issue is no more res-integra as the same haz been decided in various decisions which have been considered in the judgment in the case of Graphite India Limited (supra). The order is reproduced below:- "[Order]. - The fact of the case is that respondent is engaged in the manufacturing activity as well as providing services of GTA service, Business Auxiliary Service, Repair and Maintenance service and Commercial Construction service. They are availing....
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....(317) E.L.T. 597 (T) = 2015 (38) S.T.R. 614 (Tribunal) (b) Jyoti Structures - 2012 (285) E.L.T. 356 (T) = 2012 (28) S.T.R. 380 (Tribunal) (c) Godavari Sugar Mills - 2015-TIOL-2491-HC-KAR = 2015 (40) S.T.R. 1063 (Kar.) (d) Lakshmi Technology & Engineering Inds. Ltd. - 2011-TIOL-700-CESTAT-MAD = 2011 (23) S.T.R. 265 (Tri.-Chen.). She further submits that even the Board vide letter F. No. 381/23/2010/862, dated 30-3-2010 also accepted that utilisation of credit, from a common pool for payment of excise duty on manufactured goods and for payment of service tax on output service is allowed. As per the above judgments and Board circular there is no restriction in payment of service tax from a common pool of Cen....
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....leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); (via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007); (vii) the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v), (vi) and (via); (viia) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act : Provided that a provider of taxable service shall not be eligible to take credit of such additional duty; (viii) the additional duty of excise leviable under section 157 of the Fin....
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.... input services-reg. Under the existing provisions, a manufacturer who is also providing taxable services is required to obtain registration as manufacturer of excisable goods and also as provider of taxable services and is required to file ER-1 and ST-3 returns separately. In some cases, these returns are filed in different jurisdictions. The Cenvat credit on inputs, capital goods and input services which are used for manufacture of goods or for provision of services is available in a common pool and can be used for payment of excise duty and/or service tax. Therefore, the amount of Cenvat credit taken during a period, which is shown in ER-1 or ST-3 return, should be same. Apprehensions have been raised by some field formations th....