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2010 (12) TMI 649 - AT - Service TaxCenvat credit - Rule 15 of the Cenvat Credit Rules, 2004 - whether the service tax credit on the basis of invoices dated 6-8-2004 and 8-9-2004, issued by the service providers was available to the appellant, when the service tax in respect of these invoices had been paid by the service providers after 10-9-2004 as the complete payment had been received only after 10-9-2004 - The service tax credit in respect of service received prior to 10-9-2004 would be governed only by the transitional provisions of sub-rule (1) of Rule 11 and in terms of sub-rule (1) of Rule 11, the service tax credit in respect of services received prior to 10-9-2004 would be available only to service provider, as prior to 10-9-2004, a manufacturer was not entitled for credit of service tax paid on any input services - neither in terms of the transitional provisions of Rule 11(1) nor in terms of 3(1) of Cenvat Credit Rules, 2004, the credit of service tax would be available - since this is a case of taking wrong Cenvat credit, normal penalty under Rule 15(1) would be applicable - Decided against the assessee
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