TMI Blog2014 (1) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid prior to 1-4-2011. Such input Service Tax credit is allowable and otherwise also as clarified vide the above mentioned Circular. It is also held that the construction activity in the present case supports manufacture both directly and indirectly. - Decided in favour of assessee. - ST/85348/2013-Mum - Final Order No. A/473/2014-WZB/C-IV(SMB) - Dated:- 9-1-2014 - Shri Anil Choudhary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Credit so availed was found to be not admissible in view of the amendment under Section 2(1) (sic) of the Cenvat Credit Rules, 2004, wherein clause (ii), it was mentioned it excludes services such as construction service defined under Section 65(zzq) of the Finance Act, 1994 . Thus, in view of the amendment, the credit was denied as the input tax credit was not admissible w.e.f. 1-4-2011 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d now? E.g. rent a cab service. The clarification was given as follows : - the credit on such service shall be available if its provision had been completed before 1-4.-2011. It is also argued that the activity supports manufacture both directly and indirectly. 3. Heard the learned Supdt. (AR) for the Revenue, who relies on the order of the appellate authority. 4. Having considered the ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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