TaxTMI 
TaxTMI 
2018 (8) TMI 531
X X X X Extracts X X X X
X X X X Extracts X X X X
....inst the order in appeal dated 27.10.2017 passed by the Commissioner (Appeals) GST&CE-Vadodara whereby the Ld. Commissioner upheld the denial of Cenvat Credit in respect of Construction Service received by the appellant for the period prior to 01.04.2011. The case of the department is that the invoice of Construction Service on which the Credit was availed issued on 24.08.2011 and from 01.04.2011,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he submits, even though, invoice was issued at the later date but the Cenvat Credit admissibility is as on date of completion of Construction, that has taken place prior to 01.04.2011. In this regard he placed reliance on the judgment in the case of Kamal Rub Plast Industry Pvt. Ltd. Vs. Commr. Of c. Ex., Delhi-III 2016 (41) STR 855 (Tri.Del.). He also pointed out that the lower Authority has give....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d the records. 5. I find that the limited dispute is that whether the credit on Construction Service received prior to 01.04.2011 and invoice therefore issued thereafter is admissible. As per the completion Certificate produced by the appellant even to the lower authority, it is clear that the service was completed as on 25.03.2011 for which the invoice was issued on 28.04.2011. In view of this c....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the credit cannot be denied for the delay in issuing the invoice. In the said case also, the services was completed before 01.04.2011 and invoice was issued belatedly after 01.04.2011, therefore, considering this Tribunal's judgment merely because the invoice was issued after 01.04.2011 in respect of services which were completed prior to 01.04.2011, the credit cannot be denied. 7. As regard the....