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2014 (2) TMI 483 - AT - Service TaxCenvat credit taken against invoices dated prior to 10.09.04 - Held that:- There are clear provisions under Cenvat Credit Rules, 2004 that the new credit scheme is applicable only in respect of duties paid on or after 10-09-2004 and against invoices raised dated on or after 10.09.2004, giving a clear demarcation on time frame based on which the new scheme was to be operated. Tribunal should not be deciding new policy by giving effect to such benefits retrospectively contrary to legal provisions and policies of the government. The decisions cited by the appellant were in the context of situations where there could be doubt regarding the scope of the legislation, and the Govt. considered it appropriate to add explanations to clarify disputes. - Decided against the assessee.
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