TMI Blog2015 (7) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... said Rules, the embargo has been created, which is to the effect that input service received by the manufacturer of the final product on or after such effective date i.e. 10.09.2004, will be eligible for taking the cenvat credit. Since the disputed invoices were issued on 28.09.2004, 29.09.2004 and 20.12.2004, the Department took the view that the services in relating to those invoices were provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompleted before 10.09.2004 and the genuineness of the certificate having not been disputed either by the Adjudicating Authority or by the Appellate Authority, the cenvat benefit cannot be denied to the appellant. - Decided in favour of appellant - E/1851/2009-E[SM] - Final Order No. 54100/2015 - Dated:- 15-7-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Vipul Agarwal, (Advocate) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the books of accounts, the service provider M/s Mcnally Bharat Engineering Co. Ltd. have issued the certificate dated 11.09.2007, certifying that the services/ works under the disputed invoices were completed after 10.09.2004. It is his submission that though the said certificate was produced before the authorities below, but no findings were recorded as to why the same cannot be accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disputed invoices were issued on 28.09.2004, 29.09.2004 and 20.12.2004, the Department took the view that the services in relating to those invoices were provided prior to such effective date, and accordingly denied the cenvat benefit to the appellant. In arriving at such conclusion, the Department has not produced any evidence to show that the work/ service, in question, were completed prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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