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2017 (9) TMI 95

Head Note / Extract:
Cenvat Credit - Tribunal held that the respondent shall be deemed to be an output service provider under Rule 2(p) of the Cenvat Credit Rules, 2004 and was therefore entitled to Cenvat credit for the Service Tax paid by it prior to the period 5-3-2004 - the decision in the case of Union of India Versus Jindal Steel and Power Ltd. [2015 (2) TMI 1112 - CHHATTISGARH HIGH COURT] contested, where it was held that The Rules having come into force on 10-9-2004 only, and not having been made retrospective in operation, the Tribunal erred in holding that during the relevant period prior to 5-3-2004, the respondent would be deemed to be an output service provider under Rule 2(p) giving it retrospective effect - Held that: - the decision in the above case upheld - appeal dismissed - decided against Appellant.


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