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2023 (10) TMI 496 - CESTAT NEW DELHIWrongful availment of CENVAT Credit - inputs and inputs services used in construction of the reservoir - work order was issued prior to April 01, 2011 - HELD THAT:- In the present case, the documents on record clearly establish that not only was the construction of water storage reservoir and the repair work completed prior April 01, 2011, but even the invoices were issued prior to April 01, 2011 and the payments were made prior to April 01, 2011 - The finding recorded by Commissioner (Appeals) that the work was executed and the invoices were raised after April 01, 2011 is perverse as it is not borne out from the records. It is, however, correct that the entry was made in the ledger of the appellant in March, 2012, but this is not the material date. Rule 4(7) of the CENVAT Credit Rules, as it existed prior to April 01, 2011, provides that the CENVAT credit in respect of input service shall be allowed on or after the date which the payment is made of the value of the input service and the service tax is paid. It is not in dispute that the payment was made prior to April 01, 2011 and service tax was also paid prior to April 01, 2011. Such being the position, the impugned order dated August 30, 2017 passed by the Commissioner (Appeals) deserves to be set aside and is set aside - Appeal allowed.
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