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2011 (11) TMI 423 - AT - Service TaxCenvat credit - Invoices prior to 10.9.2004 - receipt of services at registered premises - Invoices without bearing date - receipt and installation of inputs and capital goods outside the premises - held that:- Matter related to verification of date on the Invoice remanded back. Regarding invoices prior to 10.9.2004 - held that:- The Commissioner’s finding that during the period prior to 10-9-2004, in terms of Service Tax Credit Rules, 2002, the Cenvat credit was available only in respect of those input services which were of the same category as that of output service is factually incorrect as these rules had been amended w.e.f. 14-5-2003 by Notification No. 5/2003-S.T. so as to permit Cenvat credit even in respect of those input services which were not falling in the same category as that of output service. - Credit allowed for invoices issued on or after 14-5-2003..
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