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2018 (7) TMI 338 - AT - Service TaxCENVAT credit - input services - Commercial or Industrial Construction Services - Work Contract Services - whether the availment of credit post 1st April 2011 against the input services which where received prior 1st April, 2011 will be hit by the amendment in input service definition w.e.f. 1st April 2011 or not? Held that:- With effect from 1st April, 2011 the definition of input services has been redefined and the services received in construction of a building or a civil structure or a part thereof has been specifically excluded from the category of the input service. The peculiar fact of the present case is that the input services were received in the year 2005 - the appellant has rightly availed the credit on construction activity being done by the appellant prior the amendment in the definition of input service. Also the said amendment cannot be made applicable retrospectively. Extended period of limitation - Held that:- It was for the first time in 2014 that a fixed limit of 6 months was introduced which has now been enhanced to one year for availing the credit of input services. The said amendment/ incorporation in Cenvat Credit Rules also cannot take a retrospective effect. In the absence of any fixed time limit, the availment of Cenvat Credit on permissible input services cannot be held beyond limitation (the construction services being permissible input prior 1.04.2011). The impugned order has wrongly confirmed the demand holding the impugned service to be excluded by virtue of amendment of 1st April 2011 and by ignoring the fact that the cenvat credit as has been availed by the appellant had accrued to him much prior the said date i.e. 1st April 2011 - appeal allowed - decided in favor of appellant.
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