TMI Blog2017 (11) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... ies that the credit on such services shall be available when the services have been completed before 01.04.2011. This means that where the services have been fully received prior to 01.04.2011, the credit of service tax paid on the services is available even though payment was made on or before 01.04.2011 - appeal allowed - decided in favor of appellant. - ST/21831/2016-SM - 22454/2017 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty service, business service support, information technology software service, transportation of goods by road. They are availing Cenvat credit on service tax paid on various services and capital goods as per the provisions of Cenvat Credit Act, 2004. 3. During the audit for the period of Jan., 2008 to March 2012, it was noticed that the appellant had availed Cenvat credit on various servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Finance Act, 1994. 4. Aggrieved by the order-in-original, appellant filed appeal before the Commissioner (Appeal), who after considering the submissions of both the parties, allowed the Cenvat credit on housekeeping and cleaning services, pest control and gardening services on the ground that they fall in definition of input services. But denied the Cenvat credit on outdoor catering by holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmitted as per circular No.943/04/2011-CX dated 29.04.2011 wherein it has been clarified at Sl. No.12 thereof that credit on services received before 01.04.2011 shall be available if its provisions had been completed before 01.04.2011. In support of her submission, she relied upon the decision in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE ST Meerut reported in 2015 (38) S.T.R. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is covered by the decision of Hindustan Coca Cola Beverages Pvt. Ltd. cited supra wherein identical issue was involved and it was held that the appellant was entitled to take Cenvat credit on service tax on outdoor catering services prior to 01.04.2011. Keeping in view the facts, I allow the appeal of the appellant by setting aside the impugned order with consequential relief if any. (Oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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