2015 (10) TMI 1575

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..... ath, Asst Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. US/787/RGD/2012 dated 19.11.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding denial of CENVAT credit to the appellant on an amount of service tax paid by the service provider on the construction services and manpower recruitment agency ser .....

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..... htly pointed out by the learned Counsel that there is no time limit for availing CENVAT credit of service tax paid on the services rendered by the service provider during the relevant period. There is no dispute that the service provider rendered the services during 2005-06. It is seen from the list of invoices as produced by the appellant at page No. 17 that the services availed from April 2005-0 .....

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..... stered unit, Revenue will not accept surrendering the registration certificate. In the absence of any contrary evidence, I have to hold that the service tax paid by the service provider during 2005-06, though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004. 6. In view of the foregoing, I set aside the impugned order and allow the .....

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