TMI Blog2013 (3) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices raised on or after 10-9-2004. Dispute relating such circumstances was not before the Division Bench in the case of Idea Mobile Communications Ltd [2011 (11) TMI 423 - CESTAT, NEW DELHI] as relied by assessee so not to accept the argument of the applicant that the issue decided by final order dated 11-11-2011 [2012 (8) TMI 596 - CESTAT, NEW DELHI] was capable of two interpretations. The provision in Rule 9(1)(f) is plain and simple and the credit taken by the applicant was in contravention of the provision without disclosing the fact that the credit was taken against invoices dated earlier than 10-9-2004. So there is no error in the finding in order dated 11-11-2011 in the matter of invoking extended period of time and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -barred since the Show Cause Notice for recovering credit taken during Dec. 2004 to Dec. 2005 was issued only on 22-5-2006 3. After considering arguments of the appellant, that is the present applicant and Revenue in the matter the Tribunal held that the demand was maintainable on merits and rejected the argument that there was no suppression involved in the matter. 3. Now moving for rectification of error in the order the Counsel for the applicant submits that the same issue was decided by a Division Bench of the Tribunal vide Final Order No. ST/603/2011(PB), dated 23-11-2011 [reported as 2012 (277) E.L.T. 92 (Tri.-Del.) = 2012 (25) S.T.R. 385 (Tri. - Del.)] holding that credit on the basis of invoices issued prior to 10-9-2004 is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns Ltd. was a provider of output service. Prior to introduction of Cenvat Credit Rules, 2004, Service Tax Credit Rules, 2002 was in operation under which credit of service tax on input services utilized for providing output service could be taken and utilized for payment of service tax on output services. The question before the Tribunal in the said case whether the credit earned under the Service Tax Credit Rules, 2002 could be available under the new Cenvat Credit Rules, 2004. 8. The present applicant is a manufacturer of excisable goods. Till 10-9-2004 credit of service tax on input services used in manufacture of excisable products was not available. Such credit was extended for the first time by Cenvat Credit Rules, 2004. When such c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
