2017 (9) TMI 95

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..... be an output service provider under Rule 2(p) of the Cenvat Credit Rules, 2004 and was therefore entitled to Cenvat credit for the Service Tax paid by it prior to the period 5-3-2004 - the decision i .....

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..... Rule 2(p) giving it retrospective effect - Held that: - the decision in the above case upheld - appeal dismissed - decided against Appellant. - Appeal (Civil) No. 18100 of 2015 - - - Dated:- 14-12-2 .....

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