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2017 (2) TMI 379 - CESTAT MUMBAI

2017 (2) TMI 379 - CESTAT MUMBAI - TMI - CENVAT credit for the period 2002-03 - denial on the ground that CCR, 2004 came into effect from 10-9-2004 vide N/N. 23/04-CE(N.T.) dated 10-9-2004 - Held that: - under CCR, 2004 the assessee is allowed to take credit of service tax paid only on such services which was received by the manufacturer on or after 10-9-2004 - In the present case the services admittedly provider by the provider and received by the appellant before 10-9-2004 therefore in terms o .....

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e 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 contended by the department that service tax paid in April, 2007 in respect of service provided during the period prior to 10-9-2004 cannot be allowed in terms .....

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ubmits that Rule 3 of Cenvat Credit Rules, 2004 is applicable to the service provider and received on or after 10-9-2004 whereas the service provided prior to 10-9-2004 even though service tax was paid subsequently credit shall be allowed in terms of Rule 11 of Cenvat Credit Rules, which is transitional provisions to deal with issue involved in the present case by the virtue of Rule 11of Cenvat Credit Rules, 2004 credit is admissible. He placed reliance on this Tribunal order No. A/85312/16/SMB .....

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its 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)] ( .....

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in operation. After 10-9-2004 the relevant Rules is reproduced below: Rule 3. CENVAT credit. - (i) any input or capital goods received in the factory of manufacture of final product or premises of the provider of output service on or after the 10th day of September, 2004; and In terms of the above rules, it is clear that under Cenvat Credit Rules, 2004 the assessee is allowed to take credit of service tax paid only on such services which was received by the manufacturer on or after 10-9-2004. In .....

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