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2015 (7) TMI 1134 - AT - Service TaxCenvat credit - service tax taken by the appellant on the services indicated in the invoices were received prior to 10.09.2004, when the Cenvat Credit Rules, 2004 was not in vogue - Held that:- the Cenvat Credit Rules, 2004 were framed vide Notification No. 23/04-CE(NT), dated 10.09.2004. In Rule 3 of the said Rules, the embargo has been created, which is to the effect that input service received by the manufacturer of the final product on or after such effective date i.e. 10.09.2004, will be eligible for taking the cenvat credit. Since the disputed invoices were issued on 28.09.2004, 29.09.2004 and 20.12.2004, the Department took the view that the services in relating to those invoices were provided prior to such effective date, and accordingly denied the cenvat benefit to the appellant. In arriving at such conclusion, the Department has not produced any evidence to show that the work/ service, in question, were completed prior to 10.09.2004. However, I find from the certificate produced by the appellant that the service provider M/s Mcnally Bharat Engineering Co. Ltd. vide their certificate dated 11.09.2007 has categorically stated that work/service relating to the disputed invoices were completed after 10.09.2004. Though the said certificate was produced by the appellant before the authorities below, but no findings have been recorded in dis-proving the same and since no material evidence has been brought on record by the Department to prove that the works/ service has been completed before 10.09.2004 and the genuineness of the certificate having not been disputed either by the Adjudicating Authority or by the Appellate Authority, the cenvat benefit cannot be denied to the appellant. - Decided in favour of appellant
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