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2018 (8) TMI 1102 - AT - Service TaxCENVAT Credit - denial on the ground that though the Service Providers of the respondent were not registered during April 2004, to August 2004, however, in fact the Service Providers obtained the registration on 27.09.2004 and discharged the Service Tax - Held that:- In this fact the respondent is not eligible for such Cenvat Credit at the time of receipt of the invoices. They become eligible at the time after taking the registration by the Service Providers and payment of Service Tax. Therefore, the appellant at the most is liable for interest liability from the date the Cenvat Credit taken till the Service Tax paid by the Service Providers, however, for this reason, Cenvat Credit cannot be denied - Credit allowed. CENVAT Credit - denial on the grounds that it is only name of the appellant - Held that:- Since, all the Offices address which mentioned in the invoices belonging to the same respondent. The respondents have received the service and used by them, therefore, merely because the respondent address is not mentioned, credit cannot be denied - Credit allowed. Adjustment of CENVAT Credit in terms of Rule 6(3) of Service Tax Rule, 1994 - Held that:- The respondent are eligible to avail the re-credit of ₹ 17,97,248/- under Rule 6(3) of Cenvat Credit Rule, 1994 that the same subject to verification of original document by the Lower Authority that the same are falling within the conditions stipulated in Rule 6(3) of Service Tax Rules,1994 - Matter on remand. Demand of service tax - demand on the ground that period of Service Provision is prior to 10.09.2004, during which the rate of Service Tax was 8% which was enhanced to 10.02% w.e.f 10.09.2004 - Held that:- The rate of Service Tax will be applicable as per the period of provision of service and not from the date of invoices or receipt of payment , therefore, Ld. Commissioner (Appeals) has rightly set aside demand of ₹ 1,23,914/- which is upheld. Appeal disposed off.
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