Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1043 - AT - Central ExciseCENVAT credit - duty paying documents - Rule 9(1) of CCR, 2004 - Held that: - Cenvat credit is entitled to be availed by the appellant for the invoices/debit notes issued in the name of the Head Office by the service provider. The service availed prior to 10/09/2004 and the invoice/debit note issued after 10/09/2004 - Held that: - the issue has been decided in the case of IDEA MOBILE COMMUNICATIONS LTD. Versus COMMISSIONER OF C. EX., MEERUT [2011 (11) TMI 423 - CESTAT, NEW DELHI], where it was 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 N/N. 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. CENVAT credit - it was alleged that invoices had been issued prior to 10-9-2004 and in terms of the provisions of Rule 3(1) of Cenvat Credit Rules, 2004, the Cenvat credit in respect of such invoices cannot be allowed - Rule 11(1) of CCR, 2004 - Held that: - there was not question of the appellant having earned any service tax credit during the period prior to 10-9-2004 - the appellant is entitled to avail Cenvat credit for the services availed prior to 10/09/2004. Appeal allowed - decided in favor of appellant.
|