TMI BlogCenvat credit availmentX X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit availment X X X X Extracts X X X X X X X X Extracts X X X X ..... ax authorities from 01-04-2007 for providing certain services and started to pay service tax w.ef. 01-04-2007. The assessee availed input service credit on certain bills which were raised & paid after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of registration but actual services were rendered prior to the period of registration of assessee with S. Tax authorities. Therefore, the assessee has received demand notice from the deptt. to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit cenvat availed on such services. whereas assessee's contention is that as the actual payment of s.tax has been paid after date of registration hence cenvat can be availed even if services were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered before date of registration. Reply By Surender Gupta: The Reply: As per the query, the facts are in your favor and you will be entitled to avail the credit if you prove that the input credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received prior to registration, paid after registration had been utilized to provide services on which service tax has been paid. X X X X Extracts X X X X X X X X Extracts X X X X
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