TMI Blog2017 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 11 of Cenvat Credit Rules, 2004 - appeal dismissed - decided against assessee. - E/2041/10 - A/85279/17/SMB - Dated:- 6-1-2017 - Mr Ramesh Nair, Member (Judicial) Shri. P.V. Sadavarte, Advocate for the Appellants Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Order The fact of the case is that appellant have availed Cenvat credit on the service tax paid for the period 2002-03, and 2005-06. Credit was availed during the period of April, 2007. Proceedings initiated by the department for disallowance of the credit of the service tax paid for the period 2002-03, on the ground that Cenvat Credit Rules, 2004 came into effect from 10-9-2004 vide Notification No. 23/04-CE(N.T.) dated 10-9-2004. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax paid on input service received on or after 10-9-2004 therefore credit availed on the services received before 10-9-2004 is not admissible. He further submits that even as per Rule 11 of CCR, 2004 which is on transitional provisions, credit is allowed only on the amount of credit which earned prior to 10-9-2004 and lying unutilized as on 10-9-2004 therefore credit availed after 10-9-2004 is not admissible. He placed reliance on the following judgments: (a) Elecon Engineering Co. Ltd Vs. Commissioner of C. Ex, Vadodara [2015(38) STR 874(Tri. Admd.)] (b) Karur Vyasa Bank Ltd Vs. Commissioner of C. ex. (S.T.) Trichy [2014(35) STR 363(Tri. Chennai)] (c) Schoot Glass India Pvt Ltd Vs. Commissioner of Central Excise, V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules, 2002, as they existed prior to the 10th day of September, 2004, and remaining unutilized on that day shall be allowed as CENVAT credit to such manufacturer or provider of output service under these rules, and be allowed to be utilized in accordance with these rules. From the above Rule 11, it is clear that Cenvat is allowed in respect of credit earned by the manufacturer under Cenvat Credit Rules, 2002 and lying unutilized as on 10-9-2004. In the present case the Cenvat Credit is not in respect of service tax paid during Cenvat Credit Rules, 2002 and lying unutilized as on 10-9-2004. Since the service tax was admittedly paid by the service provider not before 10-9-2004 but in the month of April, 2007 such amount was neither ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
