Cenvat Credit utilisation for payment of service tax is permissible: CESTAT

Integra Engineering India Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: The case of “Integra Engineering India Limited vs. Commissioner of Central Excise & ST” heard by the Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad involves the utilization of Cenvat credit for the payment of service tax. The central question revolves around whether an appellant, engaged in both manufacturing and service provision, is eligible to use Cenvat credit related to manufacturing activities to pay service tax on output services. This artic...