No bar in cross utilisation of Cenvat credit for payment of Central Excise duty or service tax

Lupin Limited Vs Commissioner of Central Tax & Customs (Appeal) (CESTAT Hyderabad) HC held that the appellant have rightly taken credit in view of Rule 2(l) of CCR which entitles a manufacturer to claim Cenvat credit on input services utilise in manufacture of dutiable taxable goods. HC  further hold that there is no bar in cross utilisation of Cenvat credit once taken, either for payment of Central Excise duty or service tax, in view of the provisions of Rule 3 or 4 of CCR. FULL TEXT OF THE CESTAT HYDERABAD ORDER The issue in this appeal relates to rejection of refund claims. The appella...