2024 (3) TMI 918

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....osed off by a common order. 2. The facts of the case are that the assessee is a manufacturer of dutiable goods as well as a provider of output services. The appellant assessee is maintaining a common cenvat credit account for input or input services, but while providing output services, the assessee used the common cenvat credit account for payment of service tax. 3. The Revenue is of the view that the assessee is not entitled to utilize the common cenvat credit account for payment of service tax. Therefore, proceedings were initiated against the assessee. 4. The Adjudicating authority rejected the claim of the assessee for utilization of cenvat credit for payment of service tax and confirmed the demand by denying the utilization o....

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.... I propose to enhance the rate of service tax from 8 per cent to 10 per cent. 6. I find that in terms of Rule 3(1) a manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the Cenvat credit) of xx xx xx (ix) The Service Tax leviable under section 66 of the Finance Act ------------ Paid on (i) xx xx xx (ii) any input service received by the manufacture of final product or by the provider of output services on or after the 10th day of September 2004. From these provisions, I find that a manufacturer of excisable goods can take credit of Cenvat paid on input services and there is no such requi....