TMI Blog2015 (11) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ore 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) – Issue also clarified in Board Circular No. 943/04/2011-EX. – Decided in favour of assessee. - E/57277/2013 - Final Order No. A/58473/2013-SM(BR) - Dated:- 25-11-2013 - Ms. Archana Wadhwa, Member (J) Shri Bimal Jain, CA, for the Appellant. Shri B.B. Sharma, AR, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the payment was made in the month of April, 2011. As per the existing law during the relevant period an assessee could take the credit of Service Tax, only after the payment was made by him. It was in these circumstances that the appellant availed the credit in the month of April, 2011 itself after making the payment. Inasmuch as the services were received for the month of March, 2011, when they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived by the assessee before 1-4-2011, the credit of the Service Tax would be available even if the payment of the said appeal (sic) stand on or after 2011. The issue also stand clarified by the Board Circular No. 943/04/2011-EX., dated 29-4-2011. Point 12 of the said circular clarifies that the credit on such service shall be available where the services have been completed before 1-4-2011. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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