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2017 (8) TMI 18 - CESTAT BANGALORECENVAT credit - Consulting Engineer, Maintenance or Repair and Commercial Training or Coaching Services - Held that: - as per the statutory provisions of Cenvat Credit Rules, 2004 cenvat credit cannot be availed with regard to these services which were received prior to 10th day of September 2004 whereas in this case admittedly the import of services were taken in the year 1999 and therefore no cenvat credit is available as per the statutory Rules - Credit rightly denied - appeal dismissed - decided against appellant.
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