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2015 (8) TMI 1310 - AT - Central ExciseCenvat credit of Service tax - invoice dated 31.10.2008 issued by M/s INTERARCH Building Products (P) Ltd. - invoices pertains to the period prior to obtaining the Central Excise registration i.e. on 14.11.2008 - Held that:- for taking of cenvat credit on the input service, the requirement of the said Rule is that the input service has to be received by the manufacturer of final product on or after the 10th day of September 2004. On perusal of the Cenvat Credit Rules, 2004, it reveals that no restrictions have been imposed providing for not taking the cenvat credit prior to obtaining the central excise registration. Therefore, in absence of any specific prohibitions contained in the Cenvat Statue to that effect, cenvat credit cannot be denied to the appellant. With regard to the observations of the lower authorities that no transitional provisions having been provided in respect of input services in Rule 3(2) of the Cenvat Credit Rules, 2004, and thus, taking of credit is not in conformity with the said Rules, I am of the view that the said sub-rule has no application in the case of capital goods or service tax for the reason that the goods or services are not in relation to the raw material or input that is specifically used for manufacture of the exempted/ dutiable final product. Therefore, in absence of specific mention of input service in the said Rule, Cenvat Credit of Service Tax paid on the taxable service is permissible under Rule 3(1) of the said rules. - Decided in favour of assessee
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