TMI Blog2014 (8) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... of the invoices raised by the service provider being not in accordance with the provisions of Rule 9 would not survive - It is seen that the invoices were raised on 7.3.2007 and the service tax credit was availed on 31.3.2007 only after making payment to the service provider - In terms of the provision of Rule 4(7) of the Cenvat Credit Rules 2004, the Cenvat credit in respect of input service shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te in the present appeal relates to the service tax of ₹ 2,10,138/- which the appellant has availed as credit based upon the invoices issued by service provider. Revenue's contention is that the credit was availed in the month of March, 2007 whereas the service provider has paid the service tax in April and May, 2007. 2. For a better appreciation of the reasoning adopted by Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udit, the service tax amount was deposited by the concerned service providers only on 13.4.2007 and 7.5.2007, thus, the appellants had taken Cenvat credit of service tax before the tax was deposited by the service providers. Credit taken before deposit of tax is not admissible. Therefore, I hold that the adjudicating authority has correctly ordered for recovery of Cenvat credit of service tax from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the service provider. 4. In terms of the provision of Rule 4(7) of the Cenvat Credit Rules 2004, the Cenvat credit in respect of input service shall be allowed, on or after the day on which payment is made of the value of input service and the service tax paid or payable as is indicted in the invoice. As such, for the purpose of availing Cenvat credit, there is no requirement that the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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